either your missing a library or the order is incorrect on the link line. sorry not sure which lib has memset, memcpy and strcpy
have you tried running the same command under cygwin, take current command from above swap the \ for a / and run and see if it complain about same errors.
Code:
sh-elf-gcc.exe /test_de_sdl/Test_sdl.o -o "test.elf" -L"F:/cygwin/usr/local/dc/kos/kos/lib/dreamcast" -L"F:/cygwin/usr/local/dc/kos/kos/addons/lib/dreamcas t" -lSDL_129 -ml -m4-single-only -nostartfiles -nostdlib -nodefaultlibs -Wl,-Ttext=0x8c010000 /test_de_sdl/startup.o /test_de_sdl/romdisk.o -lkallisti -lgcc
looks like your getting pretty close though best of luck
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