clang-cl doesn't recognize "-P -E -x c" compiler arguments,
we should use MSVC version of them "/E /TC".

Seems clang-cl is not able to handle /P /E together
so I only left the necessary one.

Due to preprocessing upperilm.in, '#' will be represented in output.
It needs to add a new list filter which exclude those lines
which starts with '#'.

Fixes: #1192