I think x11/tools/gen_matypes/Makefile needs to be pulled up to the netbsd-3 
branch. Without it my build failed like this:

#    create  gen_matypes/.depend
rm -f .depend
/usr/build/obj/tooldir.NetBSD-3.0_BETA-i386/bin/nbhost-mkdep -d -f .depend -s 
.lo\ .ln gen_matypes.d
/usr/build/obj/tooldir.NetBSD-3.0_BETA-i386/bin/nbhost-mkdep: Ignoring 
gen_matypes.d
#      link  gen_matypes/gen_matypes
cc -O -I/usr/build/obj/destdir.i386/usr/X11R6/include 
-I/usr/xsrc/xfree/xc/lib/GL/include  -I/usr/xsrc/xfree/xc/extras/Mesa/src -o 
gen_matypes gen_matypes.lo
cc: gen_matypes.lo: No such file or directory
cc: no input files

*** Failed target:  gen_matypes
*** Failed command: cc -O -I/usr/build/obj/destdir.i386/usr/X11R6/include 
-I/usr/xsrc/xfree/xc/lib/GL/include -I/usr/xsrc/xfree/xc/extras/Mesa/src -o 
gen_matypes gen_matypes.lo
*** Error code 1

Stop.
nbmake: stopped in /usr/src/x11/tools/gen_matypes

Kind regards,
dieter

-- 

 	There is virtue in doing the right thing just for
 	the sake of doing it right.  -- Nicholas Petreley