Just checked and looks like mbfile_multi_getc symbol is missing in object files so it may be not ld issue.

[tkloczko@domek coreutils-8.31]$ grep -r mbfile_multi_getc
Binary file src/expand.o matches
lib/mbfile.h:mbfile_multi_getc (struct mbchar *mbc, struct mbfile_multi *mbf)
lib/mbfile.h:#define mbf_getc(mbc, mbf) mbfile_multi_getc (&(mbc), &(mbf))

And mbfile_multi_getc is defined as INLINE

[tkloczko@domek coreutils-8.31]$ grep -r -A3 -B3 mbfile_multi_getc lib/mbfile.h
};

MBFILE_INLINE void
mbfile_multi_getc (struct mbchar *mbc, struct mbfile_multi *mbf)
{
  size_t bytes;

--
   memset (&(mbf).state, '\0', sizeof (mbstate_t)),                     \
   (mbf).bufcount = 0)

#define mbf_getc(mbc, mbf) mbfile_multi_getc (&(mbc), &(mbf))

#define mbf_ungetc(mbc, mbf) mbfile_multi_ungetc (&(mbc), &(mbf))

In such cases looks like indeed mbfile_multi_getc should not be processed as symbol to link.
On first looks like it may be rather gcc issue (current gcc 9 from fedora rawhide) is messing something here.

Depends on what MBFILE_INLINE expands to, and whether you compile with gcc -std=c89, or gcc -std=c{99,11}, or g++.
It might as well be a package bug, not understanding e.g. the C99 inline rules.

I'm guessing that using cpp it should be possible to have fully unrolled .c file which is send to the gcc to have look to what is unrolled MBFILE_INLINE in both cases.
If you know how can I try to diagnose that kind of issue just please let me know.

(In reply to Tomasz Kłoczko from comment #3)
> I'm guessing that using cpp it should be possible to have fully unrolled .c
> file which is send to the gcc to have look to what is unrolled MBFILE_INLINE
> in both cases.

You can use -save-temps and compare the resulting .i file.

How exactly this option should be used?
I'm not sure am I using this correctly ..

make[2]: Entering directory '/home/tkloczko/rpmbuild/BUILD/coreutils-8.31'
gcc   -O2 -g -pipe -Wall -Werror=format-security -Wp,-D_FORTIFY_SOURCE=2 -Wp,-D_GLIBCXX_ASSERTIONS -fexceptions -fstack-protector-strong -grecord-gcc-switches -specs=/usr/lib/rpm/redhat/redhat-hardened-cc1 -specs=/usr/lib/rpm/redhat/redhat-annobin-cc1 -m64 -mtune=generic -fasynchronous-unwind-tables -fstack-clash-protection -fcf-protection -flto -Os -Wl,--as-needed -Wl,-z,relro -Wl,--as-needed  -Wl,-z,now -specs=/usr/lib/rpm/redhat/redhat-hardened-ld -flto -fuse-linker-plugin -o src/expand src/expand.o src/expand-common.o src/libver.a lib/libcoreutils.a  lib/libcoreutils.a 
/usr/bin/ld: /tmp/expand.SKV5KV.ltrans0.ltrans.o: in function `main':
/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand.c:153: undefined reference to `mbfile_multi_getc'
collect2: error: ld returned 1 exit status
make[2]: *** [Makefile:8824: src/expand] Error 1
make[2]: Leaving directory '/home/tkloczko/rpmbuild/BUILD/coreutils-8.31'
make[1]: *** [Makefile:12651: all-recursive] Error 1
make[1]: Leaving directory '/home/tkloczko/rpmbuild/BUILD/coreutils-8.31'
make: *** [Makefile:6831: all] Error 2


[tkloczko@domek coreutils-8.31]$ gcc -save-temps   -O2 -g -pipe -Wall -Werror=format-security -Wp,-D_FORTIFY_SOURCE=2 -Wp,-D_GLIBCXX_ASSERTIONS -fexceptions -fstack-protector-strong -grecord-gcc-switches -specs=/usr/lib/rpm/redhat/redhat-hardened-cc1 -specs=/usr/lib/rpm/redhat/redhat-annobin-cc1 -m64 -mtune=generic -fasynchronous-unwind-tables -fstack-clash-protection -fcf-protection -flto -Os -Wl,--as-needed -Wl,-z,relro -Wl,--as-needed  -Wl,-z,now -specs=/usr/lib/rpm/redhat/redhat-hardened-ld -flto -fuse-linker-plugin -o src/expand src/expand.o src/expand-common.o src/libver.a lib/libcoreutils.a  lib/libcoreutils.a
gcc: warning: -pipe ignored because -save-temps specified
gcc: warning: -pipe ignored because -save-temps specified
gcc: warning: -pipe ignored because -save-temps specified
/usr/bin/ld: expand.ltrans0.ltrans.o: in function `main':
/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand.c:153: undefined reference to `mbfile_multi_getc'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x2f): undefined reference to `fadvise.c.cbd0ed91'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x39): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x3e): undefined reference to `xmalloc.c.023ae2d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x43): undefined reference to `version_etc.c.b97752d6'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x48): undefined reference to `close_stream.c.07ef89da'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x4d): undefined reference to `fclose.c.76a92f28'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x52): undefined reference to `fflush.c.843638bc'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x57): undefined reference to `fseeko.c.fcaae5d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x5c): undefined reference to `xalloc_die.c.e9029e3d'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x61): undefined reference to `mbrtowc.c.85351dea'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x66): undefined reference to `hard_locale.c.e13d914f'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x6b): undefined reference to `localcharset.c.d294fdbe'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x70): undefined reference to `c_strcasecmp.c.f3e04d8a'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x7a): undefined reference to `closeout.c.48b8435c'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x7f): undefined reference to `xstrndup.c.a69db3dd'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x84): undefined reference to `mbchar.c.d9723063'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x89): undefined reference to `progname.c.97a7fd83'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x8e): undefined reference to `version_etc_fsf.c.91721710'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x93): undefined reference to `exitfail.c.37609849'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x9d): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xb8): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xbf): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xc6): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xd3): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe0): more undefined references to `quotearg.c.8b9de9f1' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x552): undefined reference to `c_strcasecmp.c.f3e04d8a'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x574): undefined reference to `c_strcasecmp.c.f3e04d8a'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x581): undefined reference to `c_strcasecmp.c.f3e04d8a'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x593): undefined reference to `c_strcasecmp.c.f3e04d8a'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x5a0): undefined reference to `c_strcasecmp.c.f3e04d8a'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x5ad): more undefined references to `c_strcasecmp.c.f3e04d8a' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x773): undefined reference to `version_etc.c.b97752d6'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x78e): undefined reference to `version_etc.c.b97752d6'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x79b): undefined reference to `version_etc.c.b97752d6'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x7a8): undefined reference to `version_etc.c.b97752d6'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x7b5): undefined reference to `version_etc.c.b97752d6'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x7c2): more undefined references to `version_etc.c.b97752d6' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xde6): undefined reference to `fclose.c.76a92f28'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe01): undefined reference to `fclose.c.76a92f28'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe0e): undefined reference to `fclose.c.76a92f28'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe1b): undefined reference to `fclose.c.76a92f28'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe28): undefined reference to `fclose.c.76a92f28'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe35): undefined reference to `fflush.c.843638bc'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe4f): undefined reference to `fflush.c.843638bc'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe5c): undefined reference to `fflush.c.843638bc'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe83): undefined reference to `fflush.c.843638bc'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xe90): undefined reference to `fflush.c.843638bc'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xeb6): more undefined references to `fflush.c.843638bc' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xec3): undefined reference to `fseeko.c.fcaae5d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xee5): undefined reference to `fseeko.c.fcaae5d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xef2): undefined reference to `fseeko.c.fcaae5d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xeff): undefined reference to `fseeko.c.fcaae5d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xf0c): undefined reference to `fseeko.c.fcaae5d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0xf19): more undefined references to `fseeko.c.fcaae5d5' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x10d0): undefined reference to `close_stream.c.07ef89da'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x10eb): undefined reference to `close_stream.c.07ef89da'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x10f8): undefined reference to `close_stream.c.07ef89da'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1105): undefined reference to `close_stream.c.07ef89da'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1112): undefined reference to `close_stream.c.07ef89da'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1185): undefined reference to `xalloc_die.c.e9029e3d'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x12e9): undefined reference to `xmalloc.c.023ae2d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1304): undefined reference to `xmalloc.c.023ae2d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1311): undefined reference to `xmalloc.c.023ae2d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x13b4): undefined reference to `xmalloc.c.023ae2d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x13d6): undefined reference to `xmalloc.c.023ae2d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x13e3): more undefined references to `xmalloc.c.023ae2d5' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x142d): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1448): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1455): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1462): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x146f): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1474): more undefined references to `quotearg.c.8b9de9f1' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x14cb): undefined reference to `localcharset.c.d294fdbe'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x14f6): undefined reference to `localcharset.c.d294fdbe'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1518): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x153e): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x154b): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1558): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1565): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1572): more undefined references to `quotearg.c.8b9de9f1' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1a74): undefined reference to `mbrtowc.c.85351dea'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1a8f): undefined reference to `mbrtowc.c.85351dea'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1a9c): undefined reference to `mbrtowc.c.85351dea'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1aa9): undefined reference to `mbrtowc.c.85351dea'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1ab6): undefined reference to `mbrtowc.c.85351dea'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1ac8): more undefined references to `mbrtowc.c.85351dea' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1ada): undefined reference to `hard_locale.c.e13d914f'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1af5): undefined reference to `hard_locale.c.e13d914f'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1b07): undefined reference to `hard_locale.c.e13d914f'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1b14): undefined reference to `hard_locale.c.e13d914f'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1b81): undefined reference to `mbrtowc.c.85351dea'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1b8e): undefined reference to `mbrtowc.c.85351dea'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1bd8): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1bf1): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1c15): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1c22): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1cf0): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1d0b): more undefined references to `quotearg.c.8b9de9f1' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1e53): undefined reference to `xmalloc.c.023ae2d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1e6b): undefined reference to `xmalloc.c.023ae2d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1e78): undefined reference to `xmalloc.c.023ae2d5'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1f2d): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1f48): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1f55): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1f5e): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1f64): undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x1f6a): more undefined references to `quotearg.c.8b9de9f1' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x2102): undefined reference to `closeout.c.48b8435c'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x211d): undefined reference to `closeout.c.48b8435c'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x2143): undefined reference to `closeout.c.48b8435c'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x2158): undefined reference to `closeout.c.48b8435c'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x2221): undefined reference to `fadvise.c.cbd0ed91'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x223c): undefined reference to `fadvise.c.cbd0ed91'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x2249): undefined reference to `fadvise.c.cbd0ed91'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x2256): undefined reference to `fadvise.c.cbd0ed91'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x226c): undefined reference to `fadvise.c.cbd0ed91'
/usr/bin/ld: expand.ltrans0.ltrans.o:(.debug_info+0x2279): more undefined references to `fadvise.c.cbd0ed91' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand-common.c:507: undefined reference to `xstrndup.c.a69db3dd'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand-common.c:507: undefined reference to `xstrndup.c.a69db3dd'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand.c:88: undefined reference to `xstrndup.c.a69db3dd'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand.c:88: undefined reference to `xstrndup.c.a69db3dd'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand-common.c:381: undefined reference to `progname.c.97a7fd83'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand-common.c:384: undefined reference to `progname.c.97a7fd83'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand-common.c:385: undefined reference to `progname.c.97a7fd83'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand-common.c:386: undefined reference to `progname.c.97a7fd83'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand-common.c:388: undefined reference to `progname.c.97a7fd83'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/src/expand.c:103: more undefined references to `progname.c.97a7fd83' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/version-etc.c:156: undefined reference to `mbchar.c.d9723063'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/version-etc.c:156: undefined reference to `mbchar.c.d9723063'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/version-etc.c:156: undefined reference to `mbchar.c.d9723063'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/version-etc.c:156: undefined reference to `mbchar.c.d9723063'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/version-etc.c:167: undefined reference to `mbchar.c.d9723063'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/version-etc.c:167: more undefined references to `mbchar.c.d9723063' follow
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/c-strcaseeq.h:167: undefined reference to `progname.c.97a7fd83'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/quotearg.c:273: undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/quotearg.c:266: undefined reference to `exitfail.c.37609849'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/quotearg.c:316: undefined reference to `version_etc_fsf.c.91721710'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/quotearg.c:316: undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/quotearg.c:316: undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/quotearg.c:323: undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: expand.ltrans0.ltrans.o:/home/tkloczko/rpmbuild/BUILD/coreutils-8.31/lib/quotearg.c:324: undefined reference to `quotearg.c.8b9de9f1'
/usr/bin/ld: error: could not unlink output file
collect2: error: ld returned 1 exit status

(In reply to Tomasz Kłoczko from comment #5)
> How exactly this option should be used?

You need to use it when compiling, not linking.  The .i file will be generated by the compiler.

This bug appears to have been reported against 'rawhide' during the Fedora 31 development cycle.
Changing version to 31.

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Fedora 31 changed to end-of-life (EOL) status on 2020-11-24. Fedora 31 is
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