I’ve been trying to find a solution on this annoying “sources” problems in the Build utility for ages. Thankfully, a post at NotAKernelGuy pointed a way to the solution. It’s in Russian, but the basic solution is simple:
LINKER_OPTIDATA = \\ "$(VS80COMNTOOLS)\\..\\..\\VC\\PlatformSDK\\lib\\mscoree.lib"
Replace that path by whatever you need, but the end result is the same: the library will be added to the response file, and spaces will be preserved and respected.