This is intended to address issue 56068.
MSVC seems to allow dllexport/dllimport on local classes. It also allows local classes that derive from dllexported/dllimported template classes. The resulting classes get external linkage. The utility of this is questionable, but clang should do the same in Microsoft mode.
We usually check ASTContext's getTargetInfo().getCXXABI().isMicrosoft()