Repro for bazelbuild/rules_go#1669

BUILD.bazel

load("//:def.bzl", "mkdata")

mkdata(name = "mkdata")

sh_test(
    name = "mkdata_test",
    srcs = ["mkdata_test.sh"],
    args = ["$(location :mkdata)"],
    data = [":mkdata"],
)

def.bzl

def _mkdata_impl(ctx):
    out = ctx.actions.declare_directory(ctx.label.name + ".d")
    script = "mkdir -p {out}; touch {out}/file; ln -s file {out}/link".format(out = out.path)
    ctx.actions.run_shell(
        outputs = [out],
        command = script,
    )
    runfiles = ctx.runfiles(files = [out])
    return [DefaultInfo(
        files = depset([out]),
        runfiles = runfiles,
    )]

mkdata = rule(
    _mkdata_impl,
)

mkdata_test.sh

#!/bin/bash

set -euo pipefail

test_dir="$1"
cd "$test_dir"
ls -l | cut -f1,9 -d' ' >&2

if [ ! -f file -o -L file ]; then
  echo "'file' is not a regular file" >&2
  exit 1
fi