http://bugs.winehq.org/show_bug.cgi?id=17496
--- Comment #9 from Dmitry Timoshkov dmitry@codeweavers.com 2009-02-25 08:08:21 --- (In reply to comment #8)
With old version of mingw, all work (gcc 3).
Then it's clearly a mingw/windres bug, report it there.