Alexandre Julliard (@julliard) commented about tools/makedep.c:
if (*dll_ext && !make->is_cross && !make->data_only) module_name = strmake( "%s%s", make->module, dll_ext );
strarray_addall( &all_libs, add_import_libs( make, &dep_libs, make->imports, 0, make->is_cross ));
strarray_addall( &all_libs, add_import_libs( make, &dep_libs, make->delayimports, 1, make->is_cross ));
if (!strarray_exists( &make->extradllflags, "-nodefaultlibs" ))
{
struct strarray imports = {0}; imports = add_default_imports( make, imports );
This will break the detection of the C runtime that's done in add_default_imports().