mingw-w64 support

### Describe the feature

#1836 was raised and rejected in 2022. Is this policy still valid?

MSYS2 has patches for this:
* https://github.com/msys2/MINGW-packages/blob/master/mingw-w64-aws-sdk-cpp/0001-fix-dll-import-libary-folder.patch
* https://github.com/msys2/MINGW-packages/blob/master/mingw-w64-aws-sdk-cpp/aws-sdk-cpp-pr-1333.patch

### Use Case

I'm an Apache Arrow https://arrow.apache.org/ developer.

Apache Arrow uses aws-sdk-cpp for S3 support. Apache Arrow uses system aws-sdk-cpp or bundled aws-sdk-cpp by `ExternalProject_Add()`/`FetchContent`.

Apache Arrow supports mingw-w64 based environments. If aws-sdk-cpp supports mingw-w64, Apache Arrow don't need to apply patches with `ExternalProject_Add()`/`FetchContent`.

### Proposed Solution

How about merging the patches in MSYS2?

### Other Information

_No response_

### Acknowledgements

- [x] I may be able to implement this feature request
- [ ] This feature might incur a breaking change