therubyracer gem isn't compatible with Windows.
Also, I was doing some research on the gem and it looks like Heroku discourages it's use:
"If you were previously using therubyracer or therubyracer-heroku, these gems are no longer required and strongly discouraged as these gems use a very large amount of memory."
If we are deploying using Heroku, maybe we should consider using a different gem.