Hmmm no newer Delphi can link MSVC obj files. So this is false. It can link COFF.
I won't be using abbreviation to define an object file. Because every organization claims their format is the true one.
But here how it works:
Historically FPC is designed to be compatible with GNU build tools. Thus it would be able to use GCC object files.
Borland has started its own set of tool and object formats. Thus Delphi could always use any .obj file compiled by Borland C++. It could never work with MS C++ or GCC. However I'd expect Delphi to work with Apple binaries for OSX only (that's a step forward towards GCC compatibility, until Apple breaks it

). Anyways, I wouldn't expect it to be the case for Windows OS.
Microsoft has always been living in its own world of binaries.
Trying to merry these 3 mutually-hating worlds of specifications and binaries together - is a nice attempt, but only if you can
make it work.
Libraries that are trying to be cross-compiler FPC/Delphi and that are relying on external object files (i.e. zlib, pngs and jpges) are typically providing both binaries BCB and GCC object binaries, if a linking instruction like this
{$ifdef fpc}
{$linklib sometlib.o} // gcc compiler
{$else}
{$linklib sometlib.obj} // borland c++ compiled
{$endif}