[Bug c/97618] New: undefined reference to LC11 building for target MinGW-w64 32-bit

["brechtsanders at users dot sourceforge.net" <gcc-bugzilla@gcc.gnu.org>]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97618

            Bug ID: 97618
           Summary: undefined reference to LC11 building for target
                    MinGW-w64 32-bit
           Product: gcc
           Version: 11.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: c
          Assignee: unassigned at gcc dot gnu.org
          Reporter: brechtsanders at users dot sourceforge.net
  Target Milestone: ---

When building GCC11 with MinGW-w64 32-bit it fails in the Fortran language with
undefined references to LC<number> symbols.

Continuing to build without Fortran works.

However when using the resulting compuler the same error reappears when
building other libraries like libffi and boost.

The output of boost is this:
gcc.link.dll.mingw
build_win\boost\bin.v2\libs\log\build\gcc-11.0.0\release\visibility-hidden\libboost_log-x32.dll.a
d:/prog/winlibs32_stage/mingw32/bin/../lib/gcc/i686-w64-mingw32/11.0.0/../../../../i686-w64-mingw32/bin/ld.exe:
build_win/boost/bin.v2/libs/log/build/gcc-11.0.0/release/visibility-hidden/dump_avx2.o:dump_avx2.cpp:(.text+0x3b9):
undefined reference to `LC10'
d:/prog/winlibs32_stage/mingw32/bin/../lib/gcc/i686-w64-mingw32/11.0.0/../../../../i686-w64-mingw32/bin/ld.exe:
build_win/boost/bin.v2/libs/log/build/gcc-11.0.0/release/visibility-hidden/dump_avx2.o:dump_avx2.cpp:(.text+0x3c9):
undefined reference to `LC11'
d:/prog/winlibs32_stage/mingw32/bin/../lib/gcc/i686-w64-mingw32/11.0.0/../../../../i686-w64-mingw32/bin/ld.exe:
build_win/boost/bin.v2/libs/log/build/gcc-11.0.0/release/visibility-hidden/dump_avx2.o:dump_avx2.cpp:(.text+0xce6):
undefined reference to `LC10'
d:/prog/winlibs32_stage/mingw32/bin/../lib/gcc/i686-w64-mingw32/11.0.0/../../../../i686-w64-mingw32/bin/ld.exe:
build_win/boost/bin.v2/libs/log/build/gcc-11.0.0/release/visibility-hidden/dump_avx2.o:dump_avx2.cpp:(.text+0xcee):
undefined reference to `LC11'
d:/prog/winlibs32_stage/mingw32/bin/../lib/gcc/i686-w64-mingw32/11.0.0/../../../../i686-w64-mingw32/bin/ld.exe:
build_win/boost/bin.v2/libs/log/build/gcc-11.0.0/release/visibility-hidden/dump_avx2.o:dump_avx2.cpp:(.text+0x19c6):
undefined reference to `LC10'
d:/prog/winlibs32_stage/mingw32/bin/../lib/gcc/i686-w64-mingw32/11.0.0/../../../../i686-w64-mingw32/bin/ld.exe:
build_win/boost/bin.v2/libs/log/build/gcc-11.0.0/release/visibility-hidden/dump_avx2.o:dump_avx2.cpp:(.text+0x19ce):
undefined reference to `LC11'
d:/prog/winlibs32_stage/mingw32/bin/../lib/gcc/i686-w64-mingw32/11.0.0/../../../../i686-w64-mingw32/bin/ld.exe:
build_win/boost/bin.v2/libs/log/build/gcc-11.0.0/release/visibility-hidden/dump_avx2.o:dump_avx2.cpp:(.text+0x2740):
undefined reference to `LC10'
d:/prog/winlibs32_stage/mingw32/bin/../lib/gcc/i686-w64-mingw32/11.0.0/../../../../i686-w64-mingw32/bin/ld.exe:
build_win/boost/bin.v2/libs/log/build/gcc-11.0.0/release/visibility-hidden/dump_avx2.o:dump_avx2.cpp:(.text+0x2750):
undefined reference to `LC11'
collect2.exe: error: ld returned 1 exit status

With libffi I noticed that when I replace -O3 with -O2 in each Makefile it does
actually build.

So it appears the issue is triggered by -O3 optimizations for MinGW Windows
32-bit builds.