linker flags --as-needed and --no-undefined aren't meaningful for PE

--as-needed controls ELF-specific functionality (the emission of DT_NEEDED
tags)

--no-undefined is effectively always on for PE/COFF, as the linkage model
always requires symbols to be defined

binutils ld silently ignores these flags for PE targets, but lld warns that
it's ignoring them, so just don't bother emitting them for PE targets.

mesonbuild/compilers/compilers.py

@@ -1314,9 +1314,11 @@ class GnuLikeCompiler(abc.ABC):
     def __init__(self, compiler_type):
         self.compiler_type = compiler_type
         self.base_options = ['b_pch', 'b_lto', 'b_pgo', 'b_sanitize', 'b_coverage',
-                             'b_ndebug', 'b_staticpic', 'b_asneeded']
-        if not self.compiler_type.is_osx_compiler:
+                             'b_ndebug', 'b_staticpic']
+        if not self.compiler_type.is_osx_compiler and not self.compiler_type.is_windows_compiler:
             self.base_options.append('b_lundef')
+        if not self.compiler_type.is_windows_compiler:
+            self.base_options.append('b_asneeded')
         # All GCC-like backends can do assembly
         self.can_compile_suffixes.add('s')