[Bug 49785] New: Linking of d3dx10_43 fails with 32-bit Wine, -pipe flag and MinGW enabled

[WineHQ Bugzilla]

https://bugs.winehq.org/show_bug.cgi?id=49785

Bug ID: 49785
           Summary: Linking of d3dx10_43 fails with 32-bit Wine, -pipe
                    flag and MinGW enabled
           Product: Wine
           Version: 5.13
          Hardware: x86-64
                OS: Linux
            Status: UNCONFIRMED
          Severity: normal
          Priority: P2
         Component: -unknown
          Assignee: [e-mail]
          Reporter: [e-mail]
                CC: [e-mail]
   Regression SHA1: 99aa8b5ddc1b81ee4f7b3dd6d13dd9ae46e08ff7
      Distribution: ArchLinux

How to reproduce:
1) Export CFLAGS="-pipe -O2 -ftree-vectorize" and CROSSCFLAGS="-pipe -O2
-ftree-vectorize" compilation flags.
1) Compile 32-bit Wine 5.13 or newer with MinGW enabled.
During compilation, linking will frequently fail (the issue is intermittent):

i686-w64-mingw32-gcc -c -o testlist.cross.o testlist.c -I. -I../../../include
-I../../../include/msvcrt -D__WINESRC__ \
  -D_MSVCR_VER=0 -DWINE_CROSS_PE -Wall -fno-strict-aliasing
-Wdeclaration-after-statement \
  -Wempty-body -Wignored-qualifiers -Wno-packed-not-aligned -Wshift-overflow=2
-Wstrict-prototypes \
  -Wtype-limits -Wunused-but-set-parameter -Wvla -Wwrite-strings
-Wpointer-arith -Wlogical-op \
  -Wabsolute-value -fno-omit-frame-pointer -pipe -O2 -ftree-vectorize
/usr/lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ld:
d3dx10_43_main.cross.o:d3dx10_43_main.c:(.text+0x12f0): undefined reference to
`IID_IWICDdsDecoder'
/usr/lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ld:
d3dx10_43_main.cross.o:d3dx10_43_main.c:(.rdata+0x9e0): undefined reference to
`GUID_ContainerFormatBmp'
/usr/lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ld:
d3dx10_43_main.cross.o:d3dx10_43_main.c:(.rdata+0x9e8): undefined reference to
`GUID_ContainerFormatJpeg'
/usr/lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ld:
d3dx10_43_main.cross.o:d3dx10_43_main.c:(.rdata+0x9f0): undefined reference to
`GUID_ContainerFormatPng'
/usr/lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ld:
d3dx10_43_main.cross.o:d3dx10_43_main.c:(.rdata+0x9f8): undefined reference to
`GUID_ContainerFormatDds'
/usr/lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ld:
d3dx10_43_main.cross.o:d3dx10_43_main.c:(.rdata+0xa00): undefined reference to
`GUID_ContainerFormatTiff'
/usr/lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ld:
d3dx10_43_main.cross.o:d3dx10_43_main.c:(.rdata+0xa08): undefined reference to
`GUID_ContainerFormatGif'
/usr/lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ld:
d3dx10_43_main.cross.o:d3dx10_43_main.c:(.rdata+0xa10): undefined reference to
`GUID_ContainerFormatWmp'
collect2: error: ld returned 1 exit status
winegcc: /usr/bin/i686-w64-mingw32-gcc failed
make[1]: *** [Makefile:275: d3dx10_43.dll] Error 2
make[1]: Leaving directory '/home/alex/git_projects/winehq/dlls/d3dx10_43'
make: *** [Makefile:9808: dlls/d3dx10_43] Error 2

However, I've found that if I revert commit
99aa8b5ddc1b81ee4f7b3dd6d13dd9ae46e08ff7, or try to compile Wine versions
before 5.13, the issue never happens (at least it hasn't happened so far). The
problem also doesn't occur (so far) if I don't specify the -pipe flag for
CFLAGS and CROSSCFLAGS.
To compile Wine, I use GCC 10.2 and Mingw-Gcc 10.2 provided by Arch Linux
Repository, however, I've seen reports that this is an issue with version 9.3
of gcc and mingw-gcc as well.
I understand that it's highly unlikely that this is an actual Wine bug, but I
thought it was important to share this information.