https://github.com/Alexpux/MINGW-packages/blob/914e6aa137efa9cf8d388354f4a21462bb29050e/mingw-w64-SDL2_sound-hg/physfs-renamed-export.patch

--- playsound/physfsrwops.h.orig
+++ playsound/physfsrwops.h
@@ -29,6 +29,11 @@
 extern "C" {
 #endif
 
+/* renamed in physfs dev, add alias */
+#ifdef PHYSFS_DECL
+#define __EXPORT__ PHYSFS_DECL
+#endif
+
 /**
  * Open a platform-independent filename for reading, and make it accessible
  *  via an SDL_RWops structure. The file will be closed in PhysicsFS when the
@@ -77,6 +82,11 @@
  */
 __EXPORT__ SDL_RWops *PHYSFSRWOPS_makeRWops(PHYSFS_file *handle);
 
+/* renamed in physfs dev, remove alias */
+#ifdef PHYSFS_DECL
+#undef __EXPORT__
+#endif
+
 #ifdef __cplusplus
 }
 #endif
