[Bug c/100293] MinGW-w64 of nvptx offload engine fails

[brechtsanders at users dot sourceforge.net]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=100293

--- Comment #1 from Brecht Sanders <brechtsanders at users dot sourceforge.net> ---
Also tried with unpatched binutils 2.36.1, same outcome.

Building GCC targetting nvptx (--target=nvptx-none) also stops with the same
error. libatomic/config.log reports:

configure:3756: checking whether the C compiler works
configure:3778:
/R/winlibs64_stage/nvptx-gcc-11.1.0/gcc-11.1.0/build_nvptx_gcc/./gcc/xgcc
-B/R/winlibs64_stage/nvptx-gcc-11.1.0/gcc-11.1.0/build_nvptx_gcc/./gcc/
-nostdinc
-B/R/winlibs64_stage/nvptx-gcc-11.1.0/gcc-11.1.0/build_nvptx_gcc/nvptx-none/newlib/
-isystem
/R/winlibs64_stage/nvptx-gcc-11.1.0/gcc-11.1.0/build_nvptx_gcc/nvptx-none/newlib/targ-include
-isystem /R/winlibs64_stage/nvptx-gcc-11.1.0/gcc-11.1.0/newlib/libc/include
-B/R/winlibs64_stage/inst_nvptx-gcc-11.1.0/share/nvptx-gcc/nvptx-none/bin/
-B/R/winlibs64_stage/inst_nvptx-gcc-11.1.0/share/nvptx-gcc/nvptx-none/lib/
-isystem
/R/winlibs64_stage/inst_nvptx-gcc-11.1.0/share/nvptx-gcc/nvptx-none/include
-isystem
/R/winlibs64_stage/inst_nvptx-gcc-11.1.0/share/nvptx-gcc/nvptx-none/sys-include
   -g -O2   conftest.c  >&5
error reading R:\winlibs64_stage\_TMP_\ccKq7IbV.o
collect2.exe: error: ld returned 1 exit status