build,win: delegate lint-cpp to make

The script to collect and lint C/C++ files has become unruly, and carried a significant maintenance burned. IMHO delegating this task to make is the optimal solution , since we already have MSYS as a prerequisite for developing.

• Patch to Makefile is so that $(shell ...) expressions are evaluated only when needed. Makefile changes moved to https://github.com/nodejs/node/pull/28108

Fixes: https://github.com/nodejs/node/issues/28086

/CC @nodejs/build-files @nodejs/platform-windows

Checklist

• make -j4 test (UNIX), or vcbuild test (Windows) passes
• tests and/or benchmarks are included
• commit message follows commit guidelines