Bump msys2/setup-msys2 from 2.27.0 to 2.28.0 (#4485)

Bumps [msys2/setup-msys2](https://github.com/msys2/setup-msys2) from 2.27.0 to 2.28.0.
- [Release notes](https://github.com/msys2/setup-msys2/releases)
- [Changelog](https://github.com/msys2/setup-msys2/blob/main/CHANGELOG.md)
- [Commits](https://github.com/msys2/setup-msys2/compare/61f9e5e925871ba6c9e3e8da24ede83ea27fa91f...40677d36a502eb2cf0fb808cc9dec31bf6152638)

---
updated-dependencies:
- dependency-name: msys2/setup-msys2
  dependency-version: 2.28.0
  dependency-type: direct:production
  update-type: version-update:semver-minor
...

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Co-authored-by: dependabot[bot] <49699333+dependabot[bot]@users.noreply.github.com>

.github/workflows/windows.yml

@@ -74,7 +74,7 @@ jobs:
     - name: Set timezone
       run: tzutil /s "FLE Standard Time"
       shell: cmd
-    - uses: msys2/setup-msys2@61f9e5e925871ba6c9e3e8da24ede83ea27fa91f # v2.27.0
+    - uses: msys2/setup-msys2@40677d36a502eb2cf0fb808cc9dec31bf6152638 # v2.28.0
       with:
         release: false
         msystem: ${{matrix.sys}}