file: fix cross build for windows platforms

This should be a more general fix than the original windows one.  This
is needed because upstream uses `EXEEXT` for build stuff:

    # FIXME: Build file natively as well so that it can be used to compile
    # the target's magic file; for now we bail if the local version does not
    match
    if IS_CROSS_COMPILE
    FILE_COMPILE = file${EXEEXT}
    FILE_COMPILE_DEP =
    else
    FILE_COMPILE = $(top_builddir)/src/file${EXEEXT}
    FILE_COMPILE_DEP = $(FILE_COMPILE)
    endif

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