Yes, all function bodies need to be typechecked, even Windows functions on Linux.
But after typechecked, bodies can be immediately discarded: Windows function bodies on Linux are not needed in binary files on disk, only function signatures.
MIR is a CFG representation of a function body that is created after typechecking. It has a greatly reduced amount of operators and pretty much everything is explicit. This includes overloaded operators and drops. It is defined at https://doc.rust-lang.org/nightly/nightly-rustc/rustc_middle/mir/struct.Body.html, where the basic_blocks field is the most relevant.