Why does make test for Perl DBD::ODBC fail with "make: *** [test_dynamic] Error 2" when using the SQL Server ODBC driver?

Version 1.1.4 of the SQL Server ODBC driver, fails:

• Tests 6 and 10 of the 2OSqlServer module (20SqlServer.t).
• Tests 6 and 9 of the varbinary(MAX) and varchar(MAX) tests (rt_38977.t).

Version 1.2+ of the SQL Server ODBC driver passes these tests.