GNU linker: Use single-argument form of --dependency-file flag

The GNU `ld(1)` manual documents the `--dependency-file=depfile`
single-argument form of the flag.  Prefer it over the multi-argument
`--dependency-file depfile` form so that only one argument needs to be
passed through the compiler driver by `-Wl,` or equivalent.  This may
improve diagnostics in cases where it is unsupported, making them easier
to diagnose.

Issue: #26483
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