@Claudy: very good, thanks for the info.
@Frontier: I have a copy of the Vista SDK as reference, but never use it to build anything. I use my own (include) files, and even though some of them contains #pragma comment(lib, ...) for the libraries you are mentioning, I never seem to include those files - directly or indirectly. Example: odbccp32.lib will only be referenced if odbcinst.h is included directly, and the special symbol WIN32_DEFAULT_LIBS is also defined. It is a bug that odbccp32.lib is not included, but as it seems (right now) you have to put some effort into exposing this bug.
Yes, the Vista SDK files should be compatible with Pelles C.