Failing build when using binutils 2.34-1 on Cygwin 32/64-bit

[Joachim Metz <joachim.metz@gmail.com>]

I maintain numerous projects, as part of that I've set up CI tests that use
current Cygwin 32-bit and 64-bit. Recently I've noticed that builds were
failing with errors like:

https://ci.appveyor.com/project/libyal/libfwsi/build/job/7b822r4j4ghfs2m5#L953

/usr/lib/gcc/i686-pc-cygwin/9.2.0/../../../../i686-pc-cygwin/bin/ld:
fwsi_test_error.o: in function `fwsi_test_error_sprint':
/home/appveyor/libfwsi/tests/fwsi_test_error.c:72: undefined reference to
`_imp__libfwsi_error_sprint'

https://ci.appveyor.com/project/libyal/libfwsi/build/job/3qnu5pk3lm4u12pe#L960

/home/appveyor/libfwsi/tests/fwsi_test_error.c:72: undefined reference to
`__imp_libfwsi_error_sprint'
/home/appveyor/libfwsi/tests/fwsi_test_error.c:72:(.text.startup+0x24):
relocation truncated to fit: R_X86_64_PC32 against undefined symbol
`__imp_libfwsi_error_sprint'

Since I did not make significant changes to the project sources I started
analyzing the build environment. I was able to reproduce the issues
with binutils 2.34-1 on Cygwin 64-bit on a separate Windows 10
installation.

When I reverted to binutils 2.31-1 the build issues do NOT surface. I
suspect a change or issue with binutils 2.34-1 is causing the build issues.
Happy to provide additional details / help troubleshooting where possible.

Kind regards,
Joachim

P.S. I tried searching for duplicate issues on
https://sourceware.org/cgi-bin/search.cgi?form=extended&qprev= unfortunately
it returns a lot of results and starts with the oldest results first. Small
request for the future, consider adding an option to return results in
reverse order.

Tracking this for the libyal projects in
https://github.com/libyal/libyal/issues/83

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