Skip nvrtc-builtins dependency on Windows

This PR modifies the CMake configuration to handle the nvrtc-builtins library
differently on Windows platforms where the library naming convention differs.

Description

This is a bug fix that addresses the issue with CUDA nvrtc-builtins library
not being found on Windows systems. The root cause is that Windows CUDA toolkit
prepends version information to the library name, making the standard library
search fail.

The changes:

• Add platform-specific condition to skip nvrtc-builtins on Windows
• Maintain existing behavior on other platforms
• Fix build issues on Windows without affecting other platforms

Impact:

• Windows builds will now complete successfully
• No impact on other platforms or backends
• No changes to existing functionality or API

This PR can be backported to older versions as it's a build system fix that
doesn't affect the core functionality.

Fixes: #3652

Changes to Users

No changes required for users. This is a build system fix that doesn't affect
the API or functionality. Existing code will continue to work as before.

Checklist

• Rebased on latest master
• Code compiles
• Tests pass
• Functions added to unified API
• Functions documented