In Debian buster /usr/share/doc/gcc-mingw-w64-base/NEWS.Debian.gz says:
> * This release of gcc-mingw-w64 changes the 32-bit exception handling
> mechanism from SJLJ to Dwarf2, to match MSYS2, Fedora, and other
> toolchains, and to allow the Rust toolchain to provide 32-bit
> cross-compilers.
> This will require rebuilding all artifacts built with previous
> releases of the toolchain. Shared binaries will need to be shipped
> with the dw2 DLL instead of the sjlj DLL.
IIUC, we use SJLJ exception for GnuPG and its friends now.