I encountered the same thing

I got excited there for a moment, thinking that you had encountered the same problem as the OP ;-)
But, after further consideration, I realized you had probably merely encountered the same problem as I did.

That problem (ie ours, not the OP's) turns out to be fairly simple to resolve.
In HiRes.xs at lines 142 and 143 we have: 
/* Visual C++ 2013 and older don't have the timespec structure */
#  if defined(MSC_VER) && _MSC_VER < 1900

[download]
Turns out that gcc-3.4.5 also doesn't have the timespec structure, so I just changed line 143 to: 
#  if defined(_WIN32)

[download]
which is not a portable solution, but is good enough to get the job done if the version of gcc is 3.4.5.
The portable solution would be: 
Updated (ie checked and corrected):
#if (defined(MSC_VER) && _MSC_VER < 1900) || (defined(__MINGW32__) && 
+__GNUC__ < 4)

[download]
Anyway, List::MoreUtils::XS-0.428 builds and tests fine on my gcc-3.4.5 built perl-5.32.0.
At least I now have a functional gcc-3.4.5 build of perl-5.32.0.
Imagine how useful that will be !! (Not very..)

BTW, this gcc-3.4.5 build of perl-5.32.0 tested fairly well (IMO).
The cpan/IO-Compress/t/105oneshot-gzip.t script hangs and has to be slaughtered - but then the same thing happens for me with 64-bit gcc-8.3.0 builds of perl, too. 
Test Summary Report
-------------------
porting/pod_rules.t                                              (Wsta
+t: 0 Tests: 8 Failed: 1)
  Failed test:  2
porting/regen.t                                                  (Wsta
+t: 65280 Tests: 13 Failed: 0)
  Non-zero exit status: 255
  Parse errors: Bad plan.  You planned 45 tests but ran 13.
../cpan/IO-Compress/t/105oneshot-gzip.t                          (Wsta
+t: 256 Tests: 239 Failed: 0)
  Non-zero exit status: 1
  Parse errors: Bad plan.  You planned 1007 tests but ran 239.
../ext/IPC-Open3/t/IPC-Open3.t                                   (Wsta
+t: 0 Tests: 45 Failed: 0)
  TODO passed:   25
../ext/XS-APItest/t/call_checker.t                               (Wsta
+t: 256 Tests: 78 Failed: 1)
  Failed test:  1
  Non-zero exit status: 1
Files=2678, Tests=1148685, 2459 wallclock secs (71.23 usr +  4.68 sys 
+= 75.91 CPU)
Result: FAIL
dmake:  Error code 130, while making 'test'

[download]

Cheers,
Rob

In reply to Re^16: XS.c: loadable library and perl binaries are mismatched (got handshake key 0xc100000, needed 0xc180000) by syphilis
in thread XS.c: loadable library and perl binaries are mismatched (got handshake key 0xc100000, needed 0xc180000) by rgren925

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