http://bugs.winehq.org/show_bug.cgi?id=21423
--- Comment #3 from Dan Kegel dank@kegel.com 2010-01-28 03:02:37 --- It seems that a simple synthetic testcase exhibits a similar slowness. To repeat, run the attached script to generate a synthetic C program with 5000 files, then do cl -c dummy.c This takes about 3 seconds on Windows, but about 7 seconds on Wine.
There are probably better test cases, but this is a start.