I tried to compile emacs 24.2 on Windows 7 with Visual C++ 11.0 Express, and I found that EnumSystemLocales in w32proc.c and w32select.c were compiled as is (not as __stdcall function with postfix decorations), which causes the linking failure.
I read through the sources and found that config.h defined _WIN32_WINNT as 0x0400, which corresponds to Windows NT4. However MSDN says that EnumSystemLocales requires at least Windows 2000 (0x0500). So you should probably either require a higher Windows version or use some other mechanism to accomplish what EnumSystemLocales does.
Regards,
Li Ding