I get two errors while building from the master branch of the gnupg repository on Cygwin x64_86:

$ make
make all-recursive
make[1]: Entering directory '/home/john/git/gnupg'
Making all in m4
make[2]: Entering directory '/home/john/git/gnupg/m4'
make[2]: Nothing to be done for 'all'.
make[2]: Leaving directory '/home/john/git/gnupg/m4'
Making all in common
make[2]: Entering directory '/home/john/git/gnupg/common'
make all-am
make[3]: Entering directory '/home/john/git/gnupg/common'
make[3]: Nothing to be done for 'all-am'.
make[3]: Leaving directory '/home/john/git/gnupg/common'
make[2]: Leaving directory '/home/john/git/gnupg/common'
Making all in kbx
make[2]: Entering directory '/home/john/git/gnupg/kbx'
make[2]: Nothing to be done for 'all'.
make[2]: Leaving directory '/home/john/git/gnupg/kbx'
Making all in g10
make[2]: Entering directory '/home/john/git/gnupg/g10'
gcc -I/usr/local/include -I/usr/local/include -I/usr/local/include -O3 -Wall -Wcast-align -Wshadow -Wstrict-prototypes -Wformat -Wno-format-y2k -Wformat-security -W -Wno-sign-compare -Wno-format-zero-length -Wno-missing-field-initializers -Wdeclaration-after-statement -Wlogical-op -Wvla -Wno-pointer-sign -Wpointer-arith -g -O2 -o gpg.exe gpg.o keyedit.o server.o build-packet.o compress.o free-packet.o getkey.o keydb.o keyring.o seskey.o kbnode.o mainproc.o armor.o mdfilter.o textfilter.o progress.o misc.o rmd160.o openfile.o keyid.o parse-packet.o cpr.o plaintext.o sig-check.o keylist.o pkglue.o ecdh.o pkclist.o skclist.o pubkey-enc.o passphrase.o decrypt.o decrypt-data.o cipher-cfb.o cipher-aead.o encrypt.o sign.o verify.o revoke.o dearmor.o import.o export.o migrate.o delkey.o keygen.o helptext.o keyserver.o call-dirmngr.o photoid.o call-agent.o trust.o trustdb.o tdbdump.o tdbio.o card-util.o exec.o key-check.o ../kbx/libkeybox.a ../common/libcommon.a ../common/libgpgrl.a -lintl -L/usr/local/lib -lgcrypt -lgpg-error -lassuan -L/usr/local/lib -lgpg-error -L/usr/local/lib -lgpg-error /usr/local/lib/libiconv.dll.a -L/usr/local/lib
/usr/local/lib/libgpg-error.a(libgpg_error_la-strsource.o): In function `_gpg_strsource':
/home/john/git/libgpg-error/src/strsource.c:36: undefined reference to `libintl_dgettext'
/home/john/git/libgpg-error/src/strsource.c:36:(.text+0x45): relocation truncated to fit: R_X86_64_PC32 against undefined symbol `libintl_dgettext'
/usr/local/lib/libgpg-error.a(libgpg_error_la-strerror.o): In function `_gpg_strerror_r':
/home/john/git/libgpg-error/src/strerror.c:161: undefined reference to `libintl_dgettext'
/home/john/git/libgpg-error/src/strerror.c:161:(.text+0x2f5): relocation truncated to fit: R_X86_64_PC32 against undefined symbol `libintl_dgettext'
/usr/local/lib/libgpg-error.a(libgpg_error_la-strerror.o): In function `_gpg_strerror':
/home/john/git/libgpg-error/src/strerror.c:50: undefined reference to `libintl_dgettext'
/home/john/git/libgpg-error/src/strerror.c:50:(.text+0xef): relocation truncated to fit: R_X86_64_PC32 against undefined symbol `libintl_dgettext'
collect2: error: ld returned 1 exit status
make[2]: * [Makefile:789: gpg.exe] Error 1
make[2]: Leaving directory '/home/john/git/gnupg/g10'
make[1]: * [Makefile:614: all-recursive] Error 1
make[1]: Leaving directory '/home/john/git/gnupg'
make: *** [Makefile:534: all] Error 2

$ make check
Making check in m4
make[1]: Entering directory '/home/john/git/gnupg/m4'
make[1]: Nothing to be done for 'check'.
make[1]: Leaving directory '/home/john/git/gnupg/m4'
Making check in common
make[1]: Entering directory '/home/john/git/gnupg/common'
make check-am
make[2]: Entering directory '/home/john/git/gnupg/common'
make check-TESTS
make[3]: Entering directory '/home/john/git/gnupg/common'
PASS: t-stringhelp.exe
PASS: t-timestuff.exe
PASS: t-convert.exe
PASS: t-percent.exe
PASS: t-gettime.exe
PASS: t-sysutils.exe
PASS: t-sexputil.exe

> Known envvars: GPG_TTY(ttyname) TERM(ttytype) DISPLAY(display)
> XAUTHORITY(xauthority) XMODIFIERS GTK_IM_MODULE DBUS_SESSION_BUS_ADDRESS
> QT_IM_MODULE INSIDE_EMACS PINENTRY_USER_DATA(pinentry-user-data)

PASS: t-session-env.exe
standard ECC curve missing
FAIL: t-openpgp-oid.exe
t-ssh-utils.c:351: error getting fingerprint for sample key 0: Not operational
FAIL: t-ssh-utils.exe
PASS: t-mapstrings.exe
PASS: t-zb32.exe
PASS: t-mbox-util.exe
PASS: t-iobuf.exe
PASS: t-strlist.exe
PASS: t-name-value.exe
PASS: t-ccparray.exe
PASS: t-recsel.exe
PASS: t-exechelp.exe
error running '/bin/false': exit status 1

PASS: t-exectool.exe

2 of 20 tests failed

Please report to https://bugs.gnupg.org

make[3]: * [Makefile:2701: check-TESTS] Error 1
make[3]: Leaving directory '/home/john/git/gnupg/common'
make[2]: * [Makefile:2824: check-am] Error 2
make[2]: Leaving directory '/home/john/git/gnupg/common'
make[1]: * [Makefile:2826: check] Error 2
make[1]: Leaving directory '/home/john/git/gnupg/common'
make: * [Makefile:614: check-recursive] Error 1