This is a second attempt at D2615.
So I just landed a rather large patch-set splitting up Linker.c in hopes of making its implementation a bit less CPP-heavy. I'll try to rebase this patch on top of the current state of the tree today.
I have a slight preference to have it in linker/PEi386 as it is indeed very PE specific while the rest of the file is mostly platform agnostic.. Also the implementation will change (it's somewhere on my list). At that time it would make even more sense in linker/PEi386.