This implements Rui Ueyama's idea in https://bugs.llvm.org/show_bug.cgi?id=39044#c3
I've checked that ld.bfd and gold do not have the power-of-2 requirement
and do not require sh_entsize to be a multiple of sh_align.
Now on the updated test merge-entsize.s, all the 3 linkers happily
create .rodata that is not 3-byte aligned.
This has a use case in Linux arch/x86/crypto/sha512-avx2-asm.S
It uses sh_entsize of 640, which is not a power of 2.
See https://github.com/ClangBuiltLinux/linux/issues/417