The following simple program:

#include <sys/utime.h>

int main(int argc, char **argv)
{
utime(argv[1], 0);
}

compiled win 0.9.26 on WIN32 (Windows XP SP3) links to the - non existing - _utime32 export from msvcrt.dll instead of the correct one (_utime).

It works correctly with 0.9.25. See the attached tccutimebug.c and the 'objdump's from the file compiled with both versions.

\cygwin\bin\objdump.exe -x tccutimebug_0926.exe>tccutimebug_0926.txt
\cygwin\bin\objdump.exe -x tccutimebug_0925.exe>tccutimebug_0925.txt