C++: Flip incompatible_require_linker_input_cc_api

See #10860

This might break downstream projects.

Flipping so that the change makes it to Bazel 4.0.

RELNOTES:C++ Starlark API requires linker_inputs wrapping library_to_link. #10860
PiperOrigin-RevId: 341043335

src/main/java/com/google/devtools/build/lib/packages/semantics/BuildLanguageOptions.java

@@ -173,7 +173,7 @@ public class BuildLanguageOptions extends OptionsBase implements Serializable {
 
   @Option(
       name = "incompatible_require_linker_input_cc_api",
-      defaultValue = "false",
+      defaultValue = "true",
       documentationCategory = OptionDocumentationCategory.STARLARK_SEMANTICS,
       effectTags = {OptionEffectTag.BUILD_FILE_SEMANTICS, OptionEffectTag.LOADING_AND_ANALYSIS},
       metadataTags = {
@@ -716,7 +716,7 @@ public StarlarkSemantics toStarlarkSemantics() {
   public static final String INCOMPATIBLE_OBJC_PROVIDER_REMOVE_COMPILE_INFO =
       "+incompatible_objc_provider_remove_compile_info";
   public static final String INCOMPATIBLE_REQUIRE_LINKER_INPUT_CC_API =
-      "-incompatible_require_linker_input_cc_api";
+      "+incompatible_require_linker_input_cc_api";
   public static final String INCOMPATIBLE_RESTRICT_STRING_ESCAPES =
       "-incompatible_restrict_string_escapes";
   public static final String INCOMPATIBLE_RUN_SHELL_COMMAND_STRING =

src/main/res/win_res.bzl

@@ -45,9 +45,13 @@ def _windows_resources_impl(ctx):
         for rc_file in ctx.files.rc_files
     ]
     link_flags = [res.path for res in compiled_resources]
+    linker_input = cc_common.create_linker_input(
+        owner = ctx.label,
+        additional_inputs = depset(compiled_resources),
+        user_link_flags = depset(link_flags),
+    )
     linking_context = cc_common.create_linking_context(
-        additional_inputs = compiled_resources,
-        user_link_flags = link_flags,
+        linker_inputs = depset([linker_input]),
     )
     return [
         DefaultInfo(files = depset(compiled_resources)),