SameFile opens file to discover identifier and volume serial
number that uniquely identify the file. SameFile uses Windows
CreateFile API to open the file, and that works well for files
and directories. But CreateFile always follows symlinks, so
SameFile always opens symlink target instead of symlink itself.

This CL uses FILE_FLAG_OPEN_REPARSE_POINT flag to adjust
CreateFile behavior when handling symlinks.

As per https://docs.microsoft.com/en-us/windows/desktop/FileIO/symbolic-link-effects-on-file-systems-functions#createfile-and-createfiletransacted

"... If FILE_FLAG_OPEN_REPARSE_POINT is specified and:

If an existing file is opened and it is a symbolic link, the handle
returned is a handle to the symbolic link. ...".

I also added new tests for both issue #21854 and #27225.
Issue #27225 is still to be fixed, so skipping the test on
windows for the moment.

Fixes #21854
Updates #27225

Change-Id: I8aaa13ad66ce3b4074991bb50994d2aeeeaa7c95
Reviewed-on: https://go-review.googlesource.com/134195
Run-TryBot: Alex Brainman <alex.brainman@gmail.com>
Run-TryBot: Ian Lance Taylor <iant@golang.org>
TryBot-Result: Gobot Gobot <gobot@golang.org>
Reviewed-by: Ian Lance Taylor <iant@golang.org>