OpenGL context is created with WGL Windows API, and WGL has extension to create GLES capable context: https://registry.khronos.org/OpenGL/extensions/EXT/WGL_EXT_create_context_es2_profile.txt
Whether your GPU supports it or not depends on your GPU driver, not all of them do. You can see list of drivers/GPU’s that support or not support here: OpenGL Hardware Database by Sascha Willems (search for extension name). SDL knows how to use this extension.
if this GL extension is not supported, you can use ANGLE - as I believe that will work on any D3D11 capable GPU/driver (or older version on D3D9). If you want to use ANGLE with mingw-w64-angleproject package in msys2, then you need to install it with pacman: pacman -S mingw-w64-angleproject Then run .exe from msys2 terminal (so mingw dll files are in PATH). Otherwise you can build ANGLE project yourself, or use build that somebody else did. For example, I have ANGLE builds available on my github: https://github.com/mmozeiko/build-angle (download .zip file from Releases).