The good news is it's not one of our patches or the rebase that broke Windows builds. The bad news is that it seems to be some Mozilla commit:
bug_26476_test2 is based on a59817849caddc8475595855a03f7dcf5c4ba855 which works
bug_26476_test1 is based on f4f2ffd2aa14ca8a144e9fc8d773fca4c040e3f5 which is broken
22:54.42 /var/tmp/dist/mingw-w64/lib/gcc/x86_64-w64-mingw32/6.4.0/../../../../x86_64-w64-mingw32/bin/ld: cannot find /var/tmp/dist/mingw-w64/lib/gcc/x86_64-w64-mingw32/6.4.0/crtend.o: Too many open files
In the container:
debug-firefox$ ulimit -n
1024
Outside the container:
cat /etc/security/limits.conf
tom hard nofile 65535
tom soft nofile 65535
root hard nofile 65535
root soft nofile 65535