The patches can be found in a separate archive pgcc-os2-2.95.3-diff.zip in the diff.new/ subdirectory. This directory also contains a number of patches to some emx tools (ld, emxomfld etc). Most notable patch to ld is its ability to handle both 'something.a' and 'libsomething.a' library naming scheme. This comes in very handy when using Unix makefiles without modifications.
Also it was modified to allow exporting not only code-segment entries, but data and bss segment entries too. I'm not sure, but I think you will need this new ld to build libgcc.