They’re unresolved because it is unknown where they live. Otherwise they’d be in RES in your example 
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As for the ms-api- and other similar DLLs, these are “fake” DLLs and are a technique Microsoft is using to make ABI compatibility more granular (instead of a single massive MSVCRT DLL). See the discussion here for more details on it and a potential mechanism CMake can provide to help users out with these specific DLLs.
Cc: @kyle.edwards