This is a bug that showed up while trying to fix this bug:
https://bugs.llvm.org/show_bug.cgi?id=32990
In the MS ABI, a deleting destructor is not generated when a record has dllimport attribute. The path is to suppress the generation of a deleting destructor.
This patch doesn't fix the bug mentioned in the link above.
I think this was just a bug introduced in rL283063 (@hiraditya). Rather than adding special cases for MS ABI, we should revert that revision and fix it a different way. Let me take a quick look...