This is slightly different from dlltool but I think it should be compatible. The transition is done by first replacing dlltool with its bugs, and fixing them in separate changes.
I based the ARM / AARCH64 implementation on the existing code around, but I have no idea if it is correct, and dlltool also doesn't include any delay load implementation for ARM.
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v2: winebuild: Put the delay import descriptor in data section.
winebuild: Fix import hint value for symbols imported by name.
winebuild: Implement import lib generation to replace dlltool.
winebuild: Split output_static_lib into output_(import|static)_lib.
winebuild: Use asm_name to add underscore prefix in asm_globl.
winebuild: Pass the desired symbol name to get_link_name.
https://gitlab.winehq.org/wine/wine/-/merge_requests/1001