The current documentation states:

"%X
Output the accumulated linker options specified by -Wl or a ‘%x’ spec string."

The part about -Wl has been obsolete for 27 years, since this change:

Author: Torbjorn Granlund <tege@gnu.org>
Date:   Thu Oct 27 18:04:25 1994 +0000

    (process_command): Handle -Wl, and -Xlinker similar to -l,
    
    i.e., preserve their order with respect to linker input files.

Technically speaking, the arguments of -l, -Wl and -Xlinker are input files.

Tested on x86-64/Linux, applied on all active branches as obvious.


2021-10-28  Eric Botcazou  <ebotcazou@adacore.com>

	* doc/invoke.texi (%X): Remove obsolete reference to -Wl.

-- 
Eric Botcazou