In the shell/platform/windows/BUILD.gn in engine, this two lines is commented-out, but same contents are already included after the line, and these are referencing closed UWP's issues. We can remove this two lines.
https://github.com/flutter/engine/blob/bd11e1bb701d2ddcc2207adcb685705a1a12c315/shell/platform/windows/BUILD.gn#L172-L173