files.i386.newconf:166: file arch/i386/isa/ad1848.c ...
   files.i386.newconf:169: file arch/i386/isa/ad1848.c listed again
   files.i386.newconf:172: file arch/i386/isa/sbdsp.c ...
   files.i386.newconf:175: file arch/i386/isa/sbdsp.c listed again
   files.i386.newconf:172: file arch/i386/isa/sbdsp.c ...
   files.i386.newconf:178: file arch/i386/isa/sbdsp.c listed again

   refering to this section:
   device  wss at isa
   file    arch/i386/isa/wss.c             wss needs-flag
   file    arch/i386/isa/ad1848.c          
   device  pss at isa
   file    arch/i386/isa/pss.c             pss needs-flag
   file    arch/i386/isa/ad1848.c

You're not allowed to specify a file twice.  What you can do is
something like:

define	ad1848 {}
file	arch/i386/isa/ad1848		ad1848

device	wss at isa: ad1848
file    arch/i386/isa/wss.c             wss needs-flag
device  pss at isa: ad1848
file    arch/i386/isa/pss.c             pss needs-flag

Roughly speaking, this creates a property called `ad1848' that can be
associated with other devices.  If one of those devices is configured,
that property is configured, and any files depending on it are also
configured.

You can see an example of this type of usage in the SCSI code.