[C++] Enable MSVC's new preprocessor to handle C++20 grammar such as `__VA_OPT__`
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Component: C++
Type: enhancement
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- C++
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Description
### Describe the enhancement requested
And we can try to remove the compile flag `/wd5105`.
Reference: https://github.com/apache/arrow/pull/50252#discussion_r3656447517
cc @raulcd
### Component(s)
C++
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