GET_RUNTIME_DEPENDENCIES return dlls that do not physically exist and are part of the concept that Microsoft refers to as API sets.
There are other with the prefix “ext-ms-win” or “ext-ms”.
I can add exclusion patterns to GET_RUNTIME_DEPENDENCIES using pre_exclude_regexes but this is very fragile, because it depends on OS versions. I think it would be better if cmake handles these tricky aspects. It would fit better into the philosophy of cmake to provide abstraction of the OS, makesystem, …