comctl32: fix MSVC build in imagelist.c

[Thomas Faber]

This removes the use of a Variable-Length Array in ImageList_CreateImage
and replaces it with HeapAlloc/HeapFree, as it is done in several
other functions in this file.
Alas, FIELD_OFFSET is "not const enough" for ANSI C.
Failure handling is pretty straightforward in this function, so no
extras needed.
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