***UPDATE***
So I ran the exact same test in a Windows CMD window and got the same errors as in the Eclipse environment, so it's definitely a Windows related issue.
dnorris@P50-DKV1M71 ~
$ export PATH="/cygdrive/d/esp8266/xtensa-lx106-elf/bin:${PATH}"
dnorris@P50-DKV1M71 ~
$ xtensa-lx106-elf-gcc -E -P -v -dD /cygdrive/c/workspaces/esp/.metadata/.plugins/org.eclipse.cdt.managedbuilder.core/spec.c
Using built-in specs.
COLLECT_GCC=xtensa-lx106-elf-gcc
Target: xtensa-lx106-elf
Configured with: /cygdrive/d/Data/git/esp-open-sdk/crosstool-NG/.build/src/gcc-4.8.5/configure --build=x86_64-build_unknown-cygwin --host=x86_64-build_unknown-cygwin --target=xtensa-lx106-elf --prefix=/cygdrive/d/esp8266/xtensa-lx106-elf --with-local-prefix=/cygdrive/d/esp8266/xtensa-lx106-elf/xtensa-lx106-elf/sysroot --with-sysroot=/cygdrive/d/esp8266/xtensa-lx106-elf/xtensa-lx106-elf/sysroot --with-newlib --enable-threads=no --disable-shared --with-pkgversion='crosstool-NG crosstool-ng-1.22.0-55-gecfc19a' --disable-__cxa_atexit --enable-cxx-flags='-fno-exceptions -fno-rtti' --with-gmp=/cygdrive/d/Data/git/esp-open-sdk/crosstool-NG/.build/xtensa-lx106-elf/buildtools --with-mpfr=/cygdrive/d/Data/git/esp-open-sdk/crosstool-NG/.build/xtensa-lx106-elf/buildtools --with-mpc=/cygdrive/d/Data/git/esp-open-sdk/crosstool-NG/.build/xtensa-lx106-elf/buildtools --with-isl=/cygdrive/d/Data/git/esp-open-sdk/crosstool-NG/.build/xtensa-lx106-elf/buildtools --with-cloog=/cygdrive/d/Data/git/esp-open-sdk/crosstool-NG/.build/xtensa-lx106-elf/buildtools --with-libelf=/cygdrive/d/Data/git/esp-open-sdk/crosstool-NG/.build/xtensa-lx106-elf/buildtools --enable-lto --enable-target-optspace --without-long-double-128 --disable-libgomp --disable-libmudflap --disable-libssp --disable-libquadmath --disable-libquadmath-support --disable-nls --disable-libstdcxx-pch --disable-multilib --enable-languages=c,c++
Thread model: single
gcc version 4.8.5 (crosstool-NG crosstool-ng-1.22.0-55-gecfc19a)
COLLECT_GCC_OPTIONS='-E' '-P' '-v' '-dD'
/cygdrive/d/esp8266/xtensa-lx106-elf/libexec/gcc/xtensa-lx106-elf/4.8.5/cc1.exe -E -quiet -v -P /cygdrive/c/workspaces/esp/.metadata/.plugins/org.eclipse.cdt.managedbuilder.core/spec.c -dD
ignoring nonexistent directory "/cygdrive/d/esp8266/xtensa-lx106-elf/xtensa-lx106-elf/sysroot/cygdrive/d/esp8266/xtensa-lx106-elf/xtensa-lx106-elf/sysroot/include"
#include "..." search starts here:
#include <...> search starts here:
/cygdrive/d/esp8266/xtensa-lx106-elf/lib/gcc/xtensa-lx106-elf/4.8.5/include
/cygdrive/d/esp8266/xtensa-lx106-elf/lib/gcc/xtensa-lx106-elf/4.8.5/include-fixed
/cygdrive/d/esp8266/xtensa-lx106-elf/lib/gcc/xtensa-lx106-elf/4.8.5/../../../../xtensa-lx106-elf/include
/cygdrive/d/esp8266/xtensa-lx106-elf/xtensa-lx106-elf/sysroot/usr/include
End of search list.
#define __STDC__ 1
#define __STDC_HOSTED__ 1
#define __GNUC__ 4
#define __GNUC_MINOR__ 8
#define __GNUC_PATCHLEVEL__ 5
#define __VERSION__ "4.8.5"
#define __ATOMIC_RELAXED 0
#define __ATOMIC_SEQ_CST 5
#define __ATOMIC_ACQUIRE 2
#define __ATOMIC_RELEASE 3
#define __ATOMIC_ACQ_REL 4
#define __ATOMIC_CONSUME 1
#define __FINITE_MATH_ONLY__ 0
#define __SIZEOF_INT__ 4
#define __SIZEOF_LONG__ 4
#define __SIZEOF_LONG_LONG__ 8
#define __SIZEOF_SHORT__ 2
#define __SIZEOF_FLOAT__ 4
#define __SIZEOF_DOUBLE__ 8
#define __SIZEOF_LONG_DOUBLE__ 8
#define __SIZEOF_SIZE_T__ 4
#define __CHAR_BIT__ 8
#define __BIGGEST_ALIGNMENT__ 16
#define __ORDER_LITTLE_ENDIAN__ 1234
#define __ORDER_BIG_ENDIAN__ 4321
#define __ORDER_PDP_ENDIAN__ 3412
#define __BYTE_ORDER__ __ORDER_LITTLE_ENDIAN__
#define __FLOAT_WORD_ORDER__ __ORDER_LITTLE_ENDIAN__
#define __SIZEOF_POINTER__ 4
#define __SIZE_TYPE__ unsigned int
#define __PTRDIFF_TYPE__ int
#define __WCHAR_TYPE__ short unsigned int
#define __WINT_TYPE__ unsigned int
#define __INTMAX_TYPE__ long long int
#define __UINTMAX_TYPE__ long long unsigned int
#define __CHAR16_TYPE__ short unsigned int
#define __CHAR32_TYPE__ long unsigned int
#define __SIG_ATOMIC_TYPE__ int
#define __INT8_TYPE__ signed char
#define __INT16_TYPE__ short int
#define __INT32_TYPE__ long int
#define __INT64_TYPE__ long long int
#define __UINT8_TYPE__ unsigned char
#define __UINT16_TYPE__ short unsigned int
#define __UINT32_TYPE__ long unsigned int
#define __UINT64_TYPE__ long long unsigned int
#define __INT_LEAST8_TYPE__ signed char
#define __INT_LEAST16_TYPE__ short int
#define __INT_LEAST32_TYPE__ long int
#define __INT_LEAST64_TYPE__ long long int
#define __UINT_LEAST8_TYPE__ unsigned char
#define __UINT_LEAST16_TYPE__ short unsigned int
#define __UINT_LEAST32_TYPE__ long unsigned int
#define __UINT_LEAST64_TYPE__ long long unsigned int
#define __INT_FAST8_TYPE__ int
#define __INT_FAST16_TYPE__ int
#define __INT_FAST32_TYPE__ int
#define __INT_FAST64_TYPE__ long long int
#define __UINT_FAST8_TYPE__ unsigned int
#define __UINT_FAST16_TYPE__ unsigned int
#define __UINT_FAST32_TYPE__ unsigned int
#define __UINT_FAST64_TYPE__ long long unsigned int
#define __INTPTR_TYPE__ int
#define __UINTPTR_TYPE__ unsigned int
#define __GXX_ABI_VERSION 1002
#define __SCHAR_MAX__ 127
#define __SHRT_MAX__ 32767
#define __INT_MAX__ 2147483647
#define __LONG_MAX__ 2147483647L
#define __LONG_LONG_MAX__ 9223372036854775807LL
#define __WCHAR_MAX__ 65535
#define __WCHAR_MIN__ 0
#define __WINT_MAX__ 4294967295U
#define __WINT_MIN__ 0U
#define __PTRDIFF_MAX__ 2147483647
#define __SIZE_MAX__ 4294967295U
#define __INTMAX_MAX__ 9223372036854775807LL
#define __INTMAX_C(c) c ## LL
#define __UINTMAX_MAX__ 18446744073709551615ULL
#define __UINTMAX_C(c) c ## ULL
#define __SIG_ATOMIC_MAX__ 2147483647
#define __SIG_ATOMIC_MIN__ (-__SIG_ATOMIC_MAX__ - 1)
#define __INT8_MAX__ 127
#define __INT16_MAX__ 32767
#define __INT32_MAX__ 2147483647L
#define __INT64_MAX__ 9223372036854775807LL
#define __UINT8_MAX__ 255
#define __UINT16_MAX__ 65535
#define __UINT32_MAX__ 4294967295UL
#define __UINT64_MAX__ 18446744073709551615ULL
#define __INT_LEAST8_MAX__ 127
#define __INT8_C(c) c
#define __INT_LEAST16_MAX__ 32767
#define __INT16_C(c) c
#define __INT_LEAST32_MAX__ 2147483647L
#define __INT32_C(c) c ## L
#define __INT_LEAST64_MAX__ 9223372036854775807LL
#define __INT64_C(c) c ## LL
#define __UINT_LEAST8_MAX__ 255
#define __UINT8_C(c) c
#define __UINT_LEAST16_MAX__ 65535
#define __UINT16_C(c) c
#define __UINT_LEAST32_MAX__ 4294967295UL
#define __UINT32_C(c) c ## UL
#define __UINT_LEAST64_MAX__ 18446744073709551615ULL
#define __UINT64_C(c) c ## ULL
#define __INT_FAST8_MAX__ 2147483647
#define __INT_FAST16_MAX__ 2147483647
#define __INT_FAST32_MAX__ 2147483647
#define __INT_FAST64_MAX__ 9223372036854775807LL
#define __UINT_FAST8_MAX__ 4294967295U
#define __UINT_FAST16_MAX__ 4294967295U
#define __UINT_FAST32_MAX__ 4294967295U
#define __UINT_FAST64_MAX__ 18446744073709551615ULL
#define __INTPTR_MAX__ 2147483647
#define __UINTPTR_MAX__ 4294967295U
#define __FLT_EVAL_METHOD__ 0
#define __DEC_EVAL_METHOD__ 2
#define __FLT_RADIX__ 2
#define __FLT_MANT_DIG__ 24
#define __FLT_DIG__ 6
#define __FLT_MIN_EXP__ (-125)
#define __FLT_MIN_10_EXP__ (-37)
#define __FLT_MAX_EXP__ 128
#define __FLT_MAX_10_EXP__ 38
#define __FLT_DECIMAL_DIG__ 9
#define __FLT_MAX__ 3.4028234663852886e+38F
#define __FLT_MIN__ 1.1754943508222875e-38F
#define __FLT_EPSILON__ 1.1920928955078125e-7F
#define __FLT_DENORM_MIN__ 1.4012984643248171e-45F
#define __FLT_HAS_DENORM__ 1
#define __FLT_HAS_INFINITY__ 1
#define __FLT_HAS_QUIET_NAN__ 1
#define __DBL_MANT_DIG__ 53
#define __DBL_DIG__ 15
#define __DBL_MIN_EXP__ (-1021)
#define __DBL_MIN_10_EXP__ (-307)
#define __DBL_MAX_EXP__ 1024
#define __DBL_MAX_10_EXP__ 308
#define __DBL_DECIMAL_DIG__ 17
#define __DBL_MAX__ ((double)1.7976931348623157e+308L)
#define __DBL_MIN__ ((double)2.2250738585072014e-308L)
#define __DBL_EPSILON__ ((double)2.2204460492503131e-16L)
#define __DBL_DENORM_MIN__ ((double)4.9406564584124654e-324L)
#define __DBL_HAS_DENORM__ 1
#define __DBL_HAS_INFINITY__ 1
#define __DBL_HAS_QUIET_NAN__ 1
#define __LDBL_MANT_DIG__ 53
#define __LDBL_DIG__ 15
#define __LDBL_MIN_EXP__ (-1021)
#define __LDBL_MIN_10_EXP__ (-307)
#define __LDBL_MAX_EXP__ 1024
#define __LDBL_MAX_10_EXP__ 308
#define __DECIMAL_DIG__ 17
#define __LDBL_MAX__ 1.7976931348623157e+308L
#define __LDBL_MIN__ 2.2250738585072014e-308L
#define __LDBL_EPSILON__ 2.2204460492503131e-16L
#define __LDBL_DENORM_MIN__ 4.9406564584124654e-324L
#define __LDBL_HAS_DENORM__ 1
#define __LDBL_HAS_INFINITY__ 1
#define __LDBL_HAS_QUIET_NAN__ 1
#define __DEC32_MANT_DIG__ 7
#define __DEC32_MIN_EXP__ (-94)
#define __DEC32_MAX_EXP__ 97
#define __DEC32_MIN__ 1E-95DF
#define __DEC32_MAX__ 9.999999E96DF
#define __DEC32_EPSILON__ 1E-6DF
#define __DEC32_SUBNORMAL_MIN__ 0.000001E-95DF
#define __DEC64_MANT_DIG__ 16
#define __DEC64_MIN_EXP__ (-382)
#define __DEC64_MAX_EXP__ 385
#define __DEC64_MIN__ 1E-383DD
#define __DEC64_MAX__ 9.999999999999999E384DD
#define __DEC64_EPSILON__ 1E-15DD
#define __DEC64_SUBNORMAL_MIN__ 0.000000000000001E-383DD
#define __DEC128_MANT_DIG__ 34
#define __DEC128_MIN_EXP__ (-6142)
#define __DEC128_MAX_EXP__ 6145
#define __DEC128_MIN__ 1E-6143DL
#define __DEC128_MAX__ 9.999999999999999999999999999999999E6144DL
#define __DEC128_EPSILON__ 1E-33DL
#define __DEC128_SUBNORMAL_MIN__ 0.000000000000000000000000000000001E-6143DL
#define __REGISTER_PREFIX__
#define __USER_LABEL_PREFIX__
#define __GNUC_GNU_INLINE__ 1
#define __NO_INLINE__ 1
#define __CHAR_UNSIGNED__ 1
#define __GCC_ATOMIC_BOOL_LOCK_FREE 1
#define __GCC_ATOMIC_CHAR_LOCK_FREE 1
#define __GCC_ATOMIC_CHAR16_T_LOCK_FREE 1
#define __GCC_ATOMIC_CHAR32_T_LOCK_FREE 1
#define __GCC_ATOMIC_WCHAR_T_LOCK_FREE 1
#define __GCC_ATOMIC_SHORT_LOCK_FREE 1
#define __GCC_ATOMIC_INT_LOCK_FREE 1
#define __GCC_ATOMIC_LONG_LOCK_FREE 1
#define __GCC_ATOMIC_LLONG_LOCK_FREE 1
#define __GCC_ATOMIC_TEST_AND_SET_TRUEVAL 1
#define __GCC_ATOMIC_POINTER_LOCK_FREE 1
#define __PRAGMA_REDEFINE_EXTNAME 1
#define __SIZEOF_WCHAR_T__ 2
#define __SIZEOF_WINT_T__ 4
#define __SIZEOF_PTRDIFF_T__ 4
#define __xtensa__ 1
#define __XTENSA__ 1
#define __XTENSA_CALL0_ABI__ 1
#define __XTENSA_EL__ 1
#define __XTENSA_SOFT_FLOAT__ 1
#define __ELF__ 1
COMPILER_PATH=/cygdrive/d/esp8266/xtensa-lx106-elf/libexec/gcc/xtensa-lx106-elf/4.8.5/:/cygdrive/d/esp8266/xtensa-lx106-elf/libexec/gcc/xtensa-lx106-elf/4.8.5/:/cygdrive/d/esp8266/xtensa-lx106-elf/libexec/gcc/xtensa-lx106-elf/:/cygdrive/d/esp8266/xtensa-lx106-elf/lib/gcc/xtensa-lx106-elf/4.8.5/:/cygdrive/d/esp8266/xtensa-lx106-elf/lib/gcc/xtensa-lx106-elf/:/cygdrive/d/esp8266/xtensa-lx106-elf/lib/gcc/xtensa-lx106-elf/4.8.5/../../../../xtensa-lx106-elf/bin/
LIBRARY_PATH=/cygdrive/d/esp8266/xtensa-lx106-elf/lib/gcc/xtensa-lx106-elf/4.8.5/:/cygdrive/d/esp8266/xtensa-lx106-elf/lib/gcc/xtensa-lx106-elf/4.8.5/../../../../xtensa-lx106-elf/lib/:/cygdrive/d/esp8266/xtensa-lx106-elf/xtensa-lx106-elf/sysroot/lib/:/cygdrive/d/esp8266/xtensa-lx106-elf/xtensa-lx106-elf/sysroot/usr/lib/
COLLECT_GCC_OPTIONS='-E' '-P' '-v' '-dD'