Index: libiberty/simple-object-elf.c
===================================================================
--- libiberty/simple-object-elf.c	(revision 166769)
+++ libiberty/simple-object-elf.c	(working copy)
@@ -115,6 +115,11 @@ typedef struct {
 
 #define ET_REL		1	/* Relocatable file */
 
+/* Values for e_machine field of Ehdr.  */
+
+#define EM_SPARC	  2	/* SUN SPARC */
+#define EM_SPARC32PLUS	 18	/* Sun's "v8plus" */
+
 /* Special section index values.  */
 
 #define SHN_LORESERVE	0xFF00		/* Begin range of reserved indices */
@@ -604,20 +609,52 @@ simple_object_elf_release_read (void *da
 /* Compare two attributes structures.  */
 
 static const char *
-simple_object_elf_attributes_compare (void *data1, void *data2, int *err)
+simple_object_elf_attributes_merge (void *todata, void *fromdata, int *err)
 {
-  struct simple_object_elf_attributes *attrs1 =
-    (struct simple_object_elf_attributes *) data1;
-  struct simple_object_elf_attributes *attrs2 =
-    (struct simple_object_elf_attributes *) data2;
-
-  if (attrs1->ei_data != attrs2->ei_data
-      || attrs1->ei_class != attrs2->ei_class
-      || attrs1->machine != attrs2->machine)
+  struct simple_object_elf_attributes *to =
+    (struct simple_object_elf_attributes *) todata;
+  struct simple_object_elf_attributes *from =
+    (struct simple_object_elf_attributes *) fromdata;
+
+  if (to->ei_data != from->ei_data || to->ei_class != from->ei_class)
     {
       *err = 0;
       return "ELF object format mismatch";
     }
+
+  if (to->machine != from->machine)
+    {
+      int ok;
+
+      /* EM_SPARC and EM_SPARC32PLUS are compatible and force an
+	 output of EM_SPARC32PLUS.  */
+      ok = 0;
+      switch (to->machine)
+	{
+	case EM_SPARC:
+	  if (from->machine == EM_SPARC32PLUS)
+	    {
+	      to->machine = from->machine;
+	      ok = 1;
+	    }
+	  break;
+
+	case EM_SPARC32PLUS:
+	  if (from->machine == EM_SPARC)
+	    ok = 1;
+	  break;
+
+	default:
+	  break;
+	}
+
+      if (!ok)
+	{
+	  *err = 0;
+	  return "ELF machine number mismatch";
+	}
+    }
+
   return NULL;
 }
 
@@ -908,7 +945,7 @@ const struct simple_object_functions sim
   simple_object_elf_find_sections,
   simple_object_elf_fetch_attributes,
   simple_object_elf_release_read,
-  simple_object_elf_attributes_compare,
+  simple_object_elf_attributes_merge,
   simple_object_elf_release_attributes,
   simple_object_elf_start_write,
   simple_object_elf_write_to_file,
Index: libiberty/simple-object-mach-o.c
===================================================================
--- libiberty/simple-object-mach-o.c	(revision 166769)
+++ libiberty/simple-object-mach-o.c	(working copy)
@@ -624,16 +624,16 @@ simple_object_mach_o_release_read (void 
 /* Compare two attributes structures.  */
 
 static const char *
-simple_object_mach_o_attributes_compare (void *data1, void *data2, int *err)
+simple_object_mach_o_attributes_merge (void *todata, void *fromdata, int *err)
 {
-  struct simple_object_mach_o_attributes *attrs1 =
-    (struct simple_object_mach_o_attributes *) data1;
-  struct simple_object_mach_o_attributes *attrs2 =
-    (struct simple_object_mach_o_attributes *) data2;
-
-  if (attrs1->magic != attrs2->magic
-      || attrs1->is_big_endian != attrs2->is_big_endian
-      || attrs1->cputype != attrs2->cputype)
+  struct simple_object_mach_o_attributes *to =
+    (struct simple_object_mach_o_attributes *) todata;
+  struct simple_object_mach_o_attributes *from =
+    (struct simple_object_mach_o_attributes *) fromdata;
+
+  if (to->magic != from->magic
+      || to->is_big_endian != from->is_big_endian
+      || to->cputype != from->cputype)
     {
       *err = 0;
       return "Mach-O object format mismatch";
@@ -1014,7 +1014,7 @@ const struct simple_object_functions sim
   simple_object_mach_o_find_sections,
   simple_object_mach_o_fetch_attributes,
   simple_object_mach_o_release_read,
-  simple_object_mach_o_attributes_compare,
+  simple_object_mach_o_attributes_merge,
   simple_object_mach_o_release_attributes,
   simple_object_mach_o_start_write,
   simple_object_mach_o_write_to_file,
Index: libiberty/simple-object-coff.c
===================================================================
--- libiberty/simple-object-coff.c	(revision 166769)
+++ libiberty/simple-object-coff.c	(working copy)
@@ -457,15 +457,14 @@ simple_object_coff_release_read (void *d
 /* Compare two attributes structures.  */
 
 static const char *
-simple_object_coff_attributes_compare (void *data1, void *data2, int *err)
+simple_object_coff_attributes_merge (void *todata, void *fromdata, int *err)
 {
-  struct simple_object_coff_attributes *attrs1 =
-    (struct simple_object_coff_attributes *) data1;
-  struct simple_object_coff_attributes *attrs2 =
-    (struct simple_object_coff_attributes *) data2;
+  struct simple_object_coff_attributes *to =
+    (struct simple_object_coff_attributes *) todata;
+  struct simple_object_coff_attributes *from =
+    (struct simple_object_coff_attributes *) fromdata;
 
-  if (attrs1->magic != attrs2->magic
-      || attrs1->is_big_endian != attrs2->is_big_endian)
+  if (to->magic != from->magic || to->is_big_endian != from->is_big_endian)
     {
       *err = 0;
       return "COFF object format mismatch";
@@ -797,7 +796,7 @@ const struct simple_object_functions sim
   simple_object_coff_find_sections,
   simple_object_coff_fetch_attributes,
   simple_object_coff_release_read,
-  simple_object_coff_attributes_compare,
+  simple_object_coff_attributes_merge,
   simple_object_coff_release_attributes,
   simple_object_coff_start_write,
   simple_object_coff_write_to_file,
Index: libiberty/simple-object-common.h
===================================================================
--- libiberty/simple-object-common.h	(revision 166769)
+++ libiberty/simple-object-common.h	(working copy)
@@ -123,10 +123,10 @@ struct simple_object_functions
   /* Release the private data for an simple_object_read.  */
   void (*release_read) (void *);
 
-  /* Compare the private data for the attributes of two files.  If
-     they are the same, in the sense that they could be linked
-     together, return NULL.  Otherwise return an error message.  */
-  const char *(*attributes_compare) (void *, void *, int *err);
+  /* Merge the private data for the attributes of two files.  If they
+     could be linked together, return NULL.  Otherwise return an error
+     message.  */
+  const char *(*attributes_merge) (void *, void *, int *err);
 
   /* Release the private data for an simple_object_attributes.  */
   void (*release_attributes) (void *);
Index: libiberty/simple-object.c
===================================================================
--- libiberty/simple-object.c	(revision 166769)
+++ libiberty/simple-object.c	(working copy)
@@ -257,20 +257,19 @@ simple_object_release_read (simple_objec
   XDELETE (sobj);
 }
 
-/* Compare attributes.  */
+/* Merge attributes.  */
 
 const char *
-simple_object_attributes_compare (simple_object_attributes *attrs1,
-				  simple_object_attributes *attrs2,
-				  int *err)
+simple_object_attributes_merge (simple_object_attributes *to,
+				simple_object_attributes *from,
+				int *err)
 {
-  if (attrs1->functions != attrs2->functions)
+  if (to->functions != from->functions)
     {
       *err = 0;
       return "different object file format";
     }
-  return attrs1->functions->attributes_compare (attrs1->data, attrs2->data,
-						err);
+  return to->functions->attributes_merge (to->data, from->data, err);
 }
 
 /* Release an attributes structure.  */
Index: include/simple-object.h
===================================================================
--- include/simple-object.h	(revision 166769)
+++ include/simple-object.h	(working copy)
@@ -117,14 +117,15 @@ extern simple_object_attributes *
 simple_object_fetch_attributes (simple_object_read *simple_object,
 				const char **errmsg, int *err);
 
-/* Compare ATTRS1 and ATTRS2.  If they could be linked together
-   without error, return NULL.  Otherwise, return an error message,
-   set *ERR to an errno value or 0 if there isn't one.  */
+/* Merge the FROM attributes into TO.  If two objects with these
+   attributes could be linked together without error, returns NULL.
+   Otherwise, returns an error message, and sets *ERR to an errno
+   value or 0 if there isn't one.  */
 
 extern const char *
-simple_object_attributes_compare (simple_object_attributes *attrs1,
-			    simple_object_attributes *attrs2,
-			    int *err);
+simple_object_attributes_merge (simple_object_attributes *to,
+				simple_object_attributes *from,
+				int *err);
 
 /* Release all resources associated with ATTRS.  */
 
Index: gcc/lto/lto-object.c
===================================================================
--- gcc/lto/lto-object.c	(revision 166769)
+++ gcc/lto/lto-object.c	(working copy)
@@ -138,8 +138,8 @@ lto_obj_file_open (const char *filename,
 	saved_attributes = attrs;
       else
 	{
-	  errmsg = simple_object_attributes_compare (saved_attributes, attrs,
-						     &err);
+	  errmsg = simple_object_attributes_merge (saved_attributes, attrs,
+						   &err);
 	  if (errmsg != NULL)
 	    goto fail_errmsg;
 	}
