On Windows, since commit 9539a0df9c (LibArchive 2024-09-13, 2024-09-13,
v3.31.0-rc1~77^2~3^2) imported libarchive commit `49280bc202a8` (Fix
tests on Windows, 2024-03-23, `v3.7.3~17`), libarchive fails to extract
archives whose paths are not valid MBS encodings in the host's OEM code
page. This broke extraction, e.g., by `cmake -E tar` of archives with
UTF-8 paths on Windows.
Restore compatibility with CMake 3.30 and below by tolerating encoding
conversion errors on Windows. Although affected paths are not extracted
correctly, we at least succeed in extracting the rest of such archives.
Issue: #26903