The specification of gnu-debuglink can be found at:
https://sourceware.org/gdb/onlinedocs/gdb/Separate-Debug-Files.html
The file CRC or the CRC value from the .gnu_debuglink section is now
used to calculate the module UUID as a fallback, to allow verifying that
the debug object does match the executable. Note that if a CodeView
build id exists, it still takes precedence. This works even for MinGW
builds because LLD writes a synthetic CodeView build id which does not
get stripped from the debug object.
The Minidump/Windows/find-module test also needs a fix by adding a
CodeView record to the exe to match the one in the minidump, otherwise
it fails due to the new UUID calculated from the file CRC.
Actually, the GNU linker does write such a build id if you pass it -Wl,--build-id, but it's not default like in LLD.