[clang] Enable fat-lto-object support for COFF targets (#172936)
This change allows using clang's `-ffat-lto-objects` flag with COFF
targets such as `i386-pc-win32`.
Follow-up to 759fb0a224e85c01fffcd42b1e71a4bea6fc757e from which it was
split off. The added tests are adapted from the pre-existing ELF tests.