Revert "Reland "[Win32][ELF] Make CodeView a DebugInfoFormat only for COFF fo…"

This reverts commit 4a93872a4f57d2f205826052150fadc36490445f.
diff --git a/clang/lib/Driver/ToolChains/MSVC.h b/clang/lib/Driver/ToolChains/MSVC.h
index 3950a8e..48369e0 100644
--- a/clang/lib/Driver/ToolChains/MSVC.h
+++ b/clang/lib/Driver/ToolChains/MSVC.h
@@ -61,8 +61,9 @@
   /// formats, and to DWARF otherwise. Users can use -gcodeview and -gdwarf to
   /// override the default.
   llvm::codegenoptions::DebugInfoFormat getDefaultDebugFormat() const override {
-    return getTriple().isOSBinFormatCOFF() ? llvm::codegenoptions::DIF_CodeView
-                                           : llvm::codegenoptions::DIF_DWARF;
+    return getTriple().isOSBinFormatMachO()
+               ? llvm::codegenoptions::DIF_DWARF
+               : llvm::codegenoptions::DIF_CodeView;
   }
 
   /// Set the debugger tuning to "default", since we're definitely not tuning
diff --git a/clang/test/Driver/gcodeview-command-line.c b/clang/test/Driver/gcodeview-command-line.c
index 83542fc..da8708a 100644
--- a/clang/test/Driver/gcodeview-command-line.c
+++ b/clang/test/Driver/gcodeview-command-line.c
@@ -1,6 +1,5 @@
 // Note: %s must be preceded by --, otherwise it may be interpreted as a
 // command-line option, e.g. on Mac where %s is commonly under /Users.
-// REQUIRES: aarch64-registered-target,arm-registered-target,x86-registered-target
 
 // ON-NOT: "-gno-codview-commandline"
 // OFF: "-gno-codeview-command-line"
diff --git a/clang/test/Misc/win32-elf.c b/clang/test/Misc/win32-elf.c
deleted file mode 100644
index f75281d..0000000
--- a/clang/test/Misc/win32-elf.c
+++ /dev/null
@@ -1,5 +0,0 @@
-// Check that basic use of win32-elf targets works.
-// RUN: %clang -fsyntax-only -target x86_64-pc-win32-elf %s
-
-// RUN: %clang -fsyntax-only -target x86_64-pc-win32-elf -g %s -### 2>&1 | FileCheck %s -check-prefix=DEBUG-INFO
-// DEBUG-INFO: -dwarf-version={{.*}}