RFR: 8365626: (fs) Improve handling of broken links in Files.isSameFile() (win) [v5]

[Brian Burkhalter]

> Improve handling of broken symbolic links in `Files.isSameFile` on Windows as was done on Unix by the fix of [JDK-8154364](https://bugs.openjdk.org/browse/JDK-8154364).

Brian Burkhalter has updated the pull request incrementally with one additional commit since the last revision:

  8365626: Close handle if readAttributes() throws

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Changes:
  - all: https://git.openjdk.org/jdk/pull/27079/files
  - new: https://git.openjdk.org/jdk/pull/27079/files/d8f65a08..82e73a7b

Webrevs:
 - full: https://webrevs.openjdk.org/?repo=jdk&pr=27079&range=04
 - incr: https://webrevs.openjdk.org/?repo=jdk&pr=27079&range=03-04

  Stats: 8 lines in 1 file changed: 7 ins; 0 del; 1 mod
  Patch: https://git.openjdk.org/jdk/pull/27079.diff
  Fetch: git fetch https://git.openjdk.org/jdk.git pull/27079/head:pull/27079

PR: https://git.openjdk.org/jdk/pull/27079