The use of _USE_32BIT_TIME_T requires libmsvcr80.a and the MSVCR80.DLL. The MinGW.org team requires that distributions for software only require MSVCRT.DLL since this is the known system default. To resolve the issue I removed the define for this macro in win/tclWinPort.h to build the software.
Closing this, because it is not a Tcl bug.
See:
<https://sourceforge.net/p/mingw/bugs/1973/>