Download source for cygwin.dll?

[The Tick]

I've been trying to find out how 'ls -l' returns the target of a symlink
on windows:

$ ls -l
lrwxrwxrwx 1 user None     1 Aug 22 15:16 a -> b
lrwxrwxrwx 1 user None     5 Aug 22 15:16 b -> final
-rw-r--r-- 1 user None    29 Aug 22 15:16 final

My google searches have pointed me to the windows
GetFinalPathNameByHandle() function but that does get me the
intermediate links -- just the final path (which, of course, is what is
implied by the name of the library call).

I'm running Msys2 on win7x64. I've looked thru the coreutils for msys2
and cannot find how it is done. That lead me to cygwin coreutils and,
again, there does not seem to be anything specific there. Both rely on a
working lstat().

This leads me to believe that the guts of the lstat() for windows is
implemented in the cygwin.dll.

I'm sure this is a no-brainer for those in the know, but could someone
point me to where I could download the source for the cygwin dll so I
could examine it? Thank you.