[8.0.0] Partial fix for bug with creating a junction to file instead of symlink (#24058)

This is a partial fix for issue #21747 for the
`--windows_enable_symlinks` case.
The fix was suggested in discussion of this issue. This resolves the
problem with creating a junction if the target path doesn't exist for
those who have Windows symlinks enabled, until a complete solution is
provided.

Closes #24051.

PiperOrigin-RevId: 688724224
Change-Id: Ie44f7834af5fd35ab57961e6012b9f336c25d606

Commit
https://github.com/bazelbuild/bazel/commit/3e5514d97342421ac285c5b5edcf76ba743fda8e



Co-authored-by: Alexander Golovlev <golovlev@gmail.com>