I am checking this into master and will backport it to 2.38 branch.
H.J
----
On x86, GCC 12 supports -mno-direct-extern-access to enable canonical
reference to protected function and disable copy relocation.  With
-mno-direct-extern-access, the canonical protected function symbols must
be accessed via canonical reference and the protected data symbols in
shared libraries are non-copyable. Under glibc 2.35, non-canonical
reference to the canonical protected function will get the run-time error:
./y: internal_f: ./libfoo.so: non-canonical reference to canonical protected function
and copy relocations against the non-copyable protected symbols will get
the run-time error:
./x: internal_i: ./libfoo.so: copy relocation against non-copyable protected symbol
Update x86 linker to disallow non-canonical reference to the canonical
protected function:
ld: plt.o: non-canonical reference to canonical protected function `internal_f' in libfoo.so
ld: failed to set dynamic section sizes: bad value
and copy relocation against the non-copyable protected symbol:
ld: main.o: copy relocation against non-copyable protected symbol `internal_i' in libfoo.so
at link-time.
bfd/
	PR ld/28875
	* elf-properties.c (_bfd_elf_parse_gnu_properties): Don't skip
	shared libraries for GNU_PROPERTY_1_NEEDED_INDIRECT_EXTERN_ACCESS.
	* elf32-i386.c (elf_i386_scan_relocs): Disallow non-canonical
	reference to canonical protected function.
	* elf64-x86-64.c (elf_x86_64_scan_relocs): Likewise.
	* elfxx-x86.c (elf_x86_allocate_dynrelocs): Don't allow copy
	relocation against non-copyable protected symbol.
ld/
	PR ld/28875
	* testsuite/ld-i386/i386.exp: Check non-canonical reference to
	canonical protected function and check copy relocation against
	non-copyable protected symbol.
	* testsuite/ld-i386/pr21997-1.err: New file.
	* testsuite/ld-i386/pr28875.err: Likewise.
	* testsuite/ld-i386/pr28875a.c: Likewise.
	* testsuite/ld-i386/pr28875b.c: Likewise.
	* testsuite/ld-x86-64/pr21997-1a.err: Updated.
	* testsuite/ld-x86-64/pr21997-1b.err: Likewise.
	* testsuite/ld-x86-64/pr28875-data.err: New file.
	* testsuite/ld-x86-64/pr28875-func.err: Likewise.
	* testsuite/ld-x86-64/x86-64.exp: Check non-canonical reference
	to canonical protected function and check copy relocation against
	non-copyable protected symbol.
                  prop = _bfd_elf_get_property (abfd, type, datasz);
                  prop->u.number |= bfd_h_get_32 (abfd, ptr);
                  prop->pr_kind = property_number;
-                 if ((abfd->flags & DYNAMIC) == 0
-                     && type == GNU_PROPERTY_1_NEEDED
+                 if (type == GNU_PROPERTY_1_NEEDED
                      && ((prop->u.number
                           & GNU_PROPERTY_1_NEEDED_INDIRECT_EXTERN_ACCESS)
                          != 0))
                    {
-                     /* NB: Skip the shared library since it may not be
-                        the same at run-time.  */
                      elf_has_indirect_extern_access (abfd) = true;
                      /* GNU_PROPERTY_NO_COPY_ON_PROTECTED is implied.  */
                      elf_has_no_copy_on_protected (abfd) = true;
 
                    func_pointer_ref = true;
                }
 
+             if (h->pointer_equality_needed
+                 && h->type == STT_FUNC
+                 && eh->def_protected
+                 && elf_has_indirect_extern_access (h->root.u.def.section->owner))
+               {
+                 /* Disallow non-canonical reference to canonical
+                    protected function.  */
+                 _bfd_error_handler
+                   /* xgettext:c-format */
+                   (_("%pB: non-canonical reference to canonical "
+                      "protected function `%s' in %pB"),
+                    abfd, h->root.root.string,
+                    h->root.u.def.section->owner);
+                 bfd_set_error (bfd_error_bad_value);
+                 goto error_return;
+               }
+
              if (!func_pointer_ref)
                {
                  /* If this reloc is in a read-only section, we might
 
                    func_pointer_ref = true;
                }
 
+             if (h->pointer_equality_needed
+                 && h->type == STT_FUNC
+                 && eh->def_protected
+                 && elf_has_indirect_extern_access (h->root.u.def.section->owner))
+               {
+                 /* Disallow non-canonical reference to canonical
+                    protected function.  */
+                 _bfd_error_handler
+                   /* xgettext:c-format */
+                   (_("%pB: non-canonical reference to canonical "
+                      "protected function `%s' in %pB"),
+                    abfd, h->root.root.string,
+                    h->root.u.def.section->owner);
+                 bfd_set_error (bfd_error_bad_value);
+                 goto error_return;
+               }
+
              if (!func_pointer_ref)
                {
                  /* If this reloc is in a read-only section, we might
 
     {
       asection *sreloc;
 
+      if (eh->def_protected
+         && elf_has_no_copy_on_protected (h->root.u.def.section->owner))
+       {
+         /* Disallow copy relocation against non-copyable protected
+            symbol.  */
+         asection *s = p->sec->output_section;
+         if (s != NULL && (s->flags & SEC_READONLY) != 0)
+           {
+             info->callbacks->einfo
+               /* xgettext:c-format */
+               (_("%F%P: %pB: copy relocation against non-copyable "
+                  "protected symbol `%s' in %pB\n"),
+                p->sec->owner, h->root.root.string,
+                h->root.u.def.section->owner);
+             return false;
+           }
+       }
+
       sreloc = elf_section_data (p->sec)->sreloc;
 
       BFD_ASSERT (sreloc != NULL);
 
            {} \
            "pr22842.so" \
        ] \
+       [list \
+           "Build pr28875.so" \
+           "-shared -Wl,-z,indirect-extern-access" \
+           "-fPIC" \
+           { pr28875a.c } \
+           {} \
+           "pr28875.so" \
+       ] \
+       [list \
+           "Build pr28875" \
+           "$NOPIE_LDFLAGS -Wl,--no-as-needed tmpdir/pr28875.so" \
+           "$NOPIE_CFLAGS" \
+           { pr28875b.c } \
+           {{error_output "pr28875.err"}} \
+           "pr28875" \
+       ] \
+       [list \
+           "Build pr21997-1" \
+           "$NOPIE_LDFLAGS -Wl,--no-as-needed,-z,notext tmpdir/pr21997-1.so" \
+           "$NOPIE_CFLAGS -Wa,-mx86-used-note=yes" \
+           { pr21997-1b.c } \
+           {{error_output "pr21997-1.err"}} \
+           "pr21997-1" \
+       ] \
     ]
 
     run_ld_link_exec_tests [list \
            "pass.out" \
            "-fPIC" \
        ] \
-       [list \
-           "Run pr21997-1" \
-           "$NOPIE_LDFLAGS -Wl,--no-as-needed,-z,notext tmpdir/pr21997-1.so" \
-           "-Wa,-mx86-used-note=yes" \
-           { pr21997-1b.c } \
-           "pr21997-1" \
-           "pass.out" \
-           "$NOPIE_CFLAGS" \
-       ] \
        [list \
            "Run pr21997-1 (PIC 1)" \
            "$NOPIE_LDFLAGS -Wl,--no-as-needed tmpdir/pr21997-1.so" \
 
--- /dev/null
+.*: tmpdir/pr21997-1b.o: copy relocation against non-copyable protected symbol `protected' in tmpdir/pr21997-1.so
+#...
 
--- /dev/null
+.*: tmpdir/pr28875b.o: non-canonical reference to canonical protected function `internal_f' in tmpdir/pr28875.so
+#...
 
--- /dev/null
+__attribute__ ((visibility("protected")))
+void
+internal_f (void)
+{
+}
 
--- /dev/null
+extern void internal_f (void);
+
+int
+main ()
+{
+  return (int) &internal_f;
+}
 
-.*relocation R_X86_64_PC32 against protected symbol `protected' can not be used when making a P(D|I)E object; recompile with -fPIE
+.*: tmpdir/pr21997-1b.o: copy relocation against non-copyable protected symbol `protected' in tmpdir/pr21997-1.so
 #...
 
-.*relocation R_X86_64_32S against protected symbol `protected' can not be used when making a P(D|I)E object; recompile with -fPIE
+.*: tmpdir/pr21997-1c.o: copy relocation against non-copyable protected symbol `protected' in tmpdir/pr21997-1.so
 #...
 
--- /dev/null
+.*: tmpdir/protected-data-1b.o: copy relocation against non-copyable protected symbol `protected_data_1a' in tmpdir/libprotected-data-1b.so
+#...
 
--- /dev/null
+.*: tmpdir/protected-func-1b.o: non-canonical reference to canonical protected function `protected_func_1a' in tmpdir/libprotected-func-2b.so
+#...
 
            {{readelf -n indirect-extern-access.rd}}  \
            "libprotected-func-2b.so" \
        ] \
+       [list \
+           "Build protected-func-2 without PIE" \
+           "$NOPIE_LDFLAGS -Wl,--no-as-needed tmpdir/libprotected-func-2b.so" \
+           "$NOPIE_CFLAGS -Wa,-mx86-used-note=yes" \
+           { protected-func-1b.c } \
+           {{error_output "pr28875-func.err"}} \
+           "protected-func-2" \
+       ] \
        [list \
            "Build libprotected-data-1a.so" \
            "-shared -z noindirect-extern-access" \
            "$NOPIE_LDFLAGS -Wl,--no-as-needed tmpdir/libprotected-data-1b.so" \
            "$NOPIE_CFLAGS -Wa,-mx86-used-note=yes" \
            { protected-data-1b.c } \
-           {} \
+           {{error_output "pr28875-data.err"}} \
            "protected-data-1" \
        ] \
        [list \
                "-Wa,-mx86-used-note=yes" \
                { pr25416-5d.s } \
            ] \
+           [list \
+               "Build pr21997-1b" \
+               "$NOPIE_LDFLAGS -Wl,--no-as-needed,-z,notext tmpdir/pr21997-1.so" \
+               "$NOPIE_CFLAGS -Wa,-mx86-used-note=yes" \
+               { pr21997-1c.c } \
+               {{error_output "pr21997-1b.err"}} \
+               "pr21997-1b" \
+           ] \
        ]
 
        run_ld_link_exec_tests [list \
                "pass.out" \
                "$NOPIE_CFLAGS" \
            ] \
-           [list \
-               "Run pr21997-1b" \
-               "$NOPIE_LDFLAGS -Wl,--no-as-needed,-z,notext tmpdir/pr21997-1.so" \
-               "-Wa,-mx86-used-note=yes" \
-               { pr21997-1c.c } \
-               "pr21997-1b" \
-               "pass.out" \
-               "$NOPIE_CFLAGS" \
-           ] \
            [list \
                "Run pr25416-5a (GDesc -> IE -maddress-mode=short)" \
                "$NOPIE_LDFLAGS -Wl,--no-as-needed tmpdir/pr25416-5b.so" \