patch 7.4.1040

Problem:    The tee command is not available on MS-Windows.
Solution:   Adjust tee.c for MSVC and add a makefile. (Yasuhiro Matsumoto)

src/version.c

@@ -741,6 +741,8 @@ static char *(features[]) =
 
 static int included_patches[] =
 {   /* Add new patch number below this line */
+/**/
+    1040,
 /**/
     1039,
 /**/