deps: V8: cherry-pick 166fd2f38f44

Original commit message:

    [cppgc]: Fix build on msvc
    Fixes compilation with msvc 2019 toolchain.

    See: nodejs#37330 (comment)

    Bug: v8:12661
    Change-Id: I7cfd87a3dd531a2e4913d82b743fb8ecdfdb5ed8
    Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/3533019
    Reviewed-by: Michael Lippautz <mlippautz@chromium.org>
    Commit-Queue: Michael Lippautz <mlippautz@chromium.org>
    Cr-Commit-Position: refs/heads/main@{#85087}

Refs: v8/v8@166fd2f

common.gypi

@@ -36,7 +36,7 @@
 
     # Reset this number to 0 on major V8 upgrades.
     # Increment by one for each non-official patch applied to deps/v8.
-    'v8_embedder_string': '-node.2',
+    'v8_embedder_string': '-node.3',
 
     ##### V8 defaults for Node.js #####
 

deps/v8/include/v8-cppgc.h

@@ -77,6 +77,15 @@ struct WrapperDescriptor final {
 };
 
 struct V8_EXPORT CppHeapCreateParams {
+  CppHeapCreateParams(
+      std::vector<std::unique_ptr<cppgc::CustomSpaceBase>> custom_spaces,
+      WrapperDescriptor wrapper_descriptor)
+      : custom_spaces(std::move(custom_spaces)),
+        wrapper_descriptor(wrapper_descriptor) {}
+
+  CppHeapCreateParams(const CppHeapCreateParams&) = delete;
+  CppHeapCreateParams& operator=(const CppHeapCreateParams&) = delete;
+
   std::vector<std::unique_ptr<cppgc::CustomSpaceBase>> custom_spaces;
   WrapperDescriptor wrapper_descriptor;
   /**