Windows toolchain provides the import libraries to link with, and these are basically just tables mapping function names to indices in the DLL export table. So long as you don't actually use the new functions, an app linked against a modern Windows SDK will run just fine on old Windows, unlike the situation with glibc.
Almost - with glibc your code uses functions like memcpy but you end up linking against symbols like memcpy@GLIBC_2.14 which is the version of memcpy added in glibc 2.14 and which won't be present in older versions. Which symbol version your calls use depends on the glibc version you build against - generally it's the most recent version of that particular function. For the Win32 this is rarely the case and instead you have to explicitly opt in to newer functions with fixed semantics.
Still, to reliably target older Windows versions you need to tell your toolchain what to target. The Windows SDK also lets you specify the Windows version you want to target via WINVER / _WIN32_WINNT macros which make it harder to accidentally use unsupported functions. Similarly, the compilers and linkers for Windows have options to specify the minimum Windows version recorded in the final binary and which libraries to link against (classic win32 dlls or ucrt). Unfortunately there is no such mechanism to specify target version for glibc/gcc and you have you either build against older glibc versions or rely on third-party headers. Both solutions are workable and allow you to create binaries with a wide range of glibc version compatibility but they are not as ideal as direct support in the toolchain would be.
