The .lib.s file contains the information necessary to use the DLL's routines from a referencing program. The .idata section is the import table. Initially, this table is identical to the Import Lookup Table. However, at load time, the loader overwrites the entries with the address of the function. What we have here is an inadequacy of tools.
Someone just needs to put it together.
You will never get a program with wrong function calls. As pointed out by another, this is another good reason. I don't really expect much to be done about this, it's just a rant. Colin Peters - Saga Univ.