I have recently compiled elftoolchain on Windows for use with the Dr. Memory open-source memory tool (http://code.google.com/p/drmemory/
) where we need to obtain line number information from MinGW and Cygwin gcc-compiled applications.
For our use I did a relatively hacky port, using a few include files from Cygwin, and I built everything directly and did not properly set up the Makefiles. Are you interested in a proper port contributed back to your sources? There was a post to this mailing list back in 2010 about plans for porting to Windows with a receptive response, but I did not see any follow-up.
Let me know if you're interested in my port and we can discuss how to handle the designated initializers, build system, and other issues.