Cache: gzip tests fail on Windows

Describe the bug
On Windows the tests for the cache package currently don't all pass. The tar/gzip related tests have a number of errors.

The errors are due to the following Windows-specific changes:

• exec is used to check the GNU tar version (extra call to the stub)
• GNU tar gets an extra option --force-local
• tar is called without the full absolute path

To Reproduce
On a Windows machine:

1. Clone actions/toolkit
2. On main branch, run the following commands:

   npm i
   npm run bootstrap
   npm run build
   npm run test -- packages/cache
   

Expected behavior
All tests pass on Windows

Actual behavior

 FAIL  packages/cache/__tests__/tar.test.ts
  V zstd extract tar (5ms)
  × gzip extract tar (3ms)
  V gzip extract GNU tar on windows (1ms)
  V zstd create tar (5ms)
  × gzip create tar (7ms)
  V zstd list tar (2ms)
  V zstdWithoutLong list tar
  × gzip list tar (2ms)

  ? gzip extract tar

    expect(jest.fn()).toHaveBeenCalledTimes(1)

    Expected mock function to have been called one time, but it was called two times.

      78 |     ? `${process.env['windir']}\\System32\\tar.exe`
      79 |     : defaultTarPath
    > 80 |   expect(execMock).toHaveBeenCalledTimes(1)
         |                    ^
      81 |   expect(execMock).toHaveBeenCalledWith(
      82 |     `"${tarPath}"`,
      83 |     [

      at packages/cache/__tests__/tar.test.ts:80:20
      at fulfilled (packages/cache/__tests__/tar.test.ts:24:58)

  ? gzip create tar

    expect(jest.fn()).toHaveBeenCalledWith(expected)

    Expected mock function to have been called with:
      "\"C:\\Windows\\System32\\tar.exe\""
    as argument 1, but it was called with
      "\"tar\"".
      ["--posix", "-z", "-cf", "cache.tgz", "-P", "-C", "[...]/toolkit", "--files-from", "manifest.txt"]
    as argument 2, but it was called with
      ["--posix", "-z", "-cf", "cache.tgz", "-P", "-C", "[...]/toolkit", "--files-from", "manifest.txt", "--force-local"].

    Difference:

    - Expected
    + Received

      Array [
        "--posix",
        "-z",
        "-cf",
        "cache.tgz",
        "-P",
        "-C",
        "[...]/toolkit",
        "--files-from",
        "manifest.txt",
    +   "--force-local",
      ]

      174 |
      175 |   expect(execMock).toHaveBeenCalledTimes(1)
    > 176 |   expect(execMock).toHaveBeenCalledWith(
          |                    ^
      177 |     `"${tarPath}"`,
      178 |     [
      179 |       '--posix',

      at packages/cache/__tests__/tar.test.ts:176:20
      at fulfilled (packages/cache/__tests__/tar.test.ts:24:58)

  ? gzip list tar

    expect(jest.fn()).toHaveBeenCalledWith(expected)

    Expected mock function to have been called with:
      "\"C:\\Windows\\System32\\tar.exe\""
    as argument 1, but it was called with
      "\"tar\"".
      ["-z", "-tf", "C:/Windows/fakepath/cache.tar", "-P"]
    as argument 2, but it was called with
      ["-z", "-tf", "C:/Windows/fakepath/cache.tar", "-P", "--force-local"].

    Difference:

    - Expected
    + Received

      Array [
        "-z",
        "-tf",
        "C:/Windows/fakepath/cache.tar",
        "-P",
    +   "--force-local",
      ]

      255 |     : defaultTarPath
      256 |   expect(execMock).toHaveBeenCalledTimes(1)
    > 257 |   expect(execMock).toHaveBeenCalledWith(
          |                    ^
      258 |     `"${tarPath}"`,
      259 |     [
      260 |       '-z',

      at packages/cache/__tests__/tar.test.ts:257:20
      at fulfilled (packages/cache/__tests__/tar.test.ts:24:58)

Desktop:

• OS: Windows

Run npm run test -- packages/cache on Windows after installing, bootstrapping, and building. Start with packages/cache/tests/tar.test.ts and the cache package's tar implementation; done means the gzip extract, create, and list tests pass with the expected tar path, options, and exec call count.