Hello,

I tried again, this time redirecting output of the mingw32-make bootstrap
command to a file to make searching easier.  This time I do see emacs.c
being compiled twice.

The first time it is compiled as follows:
gcc -I. -c -gdwarf-2 -g3  -DEMACSDEBUG
  -I"C:/Program Files/GnuTLS-2.10.1/include"
  -DXMALLOC_CLEAR_FREE_MEMORY -Demacs=1 -DHAVE_CONFIG_H -I../lib
  -I../nt/inc -DHAVE_NTGUI=1 -DUSE_CRT_DLL=1 -DPURESIZE=5000000
  -o oo/i386/emacs.o emacs.c

The second time it is compiled as follows:
gcc -I. -c -gdwarf-2 -g3  -DEMACSDEBUG
  -I"C:/Program Files/GnuTLS-2.10.1/include"
  -DXMALLOC_CLEAR_FREE_MEMORY -Demacs=1 -DHAVE_CONFIG_H -I../lib
  -I../nt/inc -DHAVE_NTGUI=1 -DUSE_CRT_DLL=1
  -o oo/i386/emacs.o emacs.c

Note that both times -I"C:/Program Files/GnuTLS-2.10.1/include" was used.  I
have no idea why Christoph is having problems.

Very interesting.