t/helper/test-chmtime: skip directories on Windows

Teach `test-tool.exe chmtime` to ignore errors when setting the mtime
on a directory on Windows.

NEEDSWORK: The Windows version of `utime()` (aka `mingw_utime()`) does
not properly handle directories because it uses `_wopen()`.  It should
be converted to using `CreateFileW()` and backup semantics at a minimum.
Since I'm already in the middle of a large patch series, I did not want
to destabilize other callers of `utime()` right now.  The problem has
only been observed in the t/perf/p7519 test when the test repo contains
an empty directory on disk.

Signed-off-by: Jeff Hostetler <jeffhost@microsoft.com>
Signed-off-by: Junio C Hamano <gitster@pobox.com>

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