>> Perl_sv_2iv_flags is exported from perl58.dll. This symbols is
>> being used by virtually every Perl module containing XS code
>> because the SvIV() macro will expand into a call to it:
This is probably the source of your problem. Since you're not linking
gvim with either perl58.dll or anything that looks like an import
library for it, it seems that gvim doesn't isn't ment to be linked
with this DLL. Apparently, it loads perl58.dll dynamically at runtime.
However, gvim also apparently uses the SvIV() macro and to resolve the
Perl_sv_2iv_flags() function used in this macro it needs to be linked
This isn't a problem with MinGW. You'll should ask the Vim people
if you need anymore help. That is, assuming that building gvim with
ActiveState perl58.dll is supposed to be a supported configuration.