CVS source from: sometime this morning
Current configuration: NetBSD  2.99.15 NetBSD 2.99.15 (GENERIC)
Commands:
setenv B /usr/build
./build.sh -D $B/destdir -M $B/obj -T $B/tools release

....
#    create  sa/loadfile.d
CC=/usr/build/tools/bin/i386--netbsdelf-gcc /usr/build/tools/bin/nbmkdep 
-f loadfile.d --     
-I/usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1/../../../../..//lib/libsa 
-DBOOTXX -I /usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1/../../lib 
-I /usr/build/obj/usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1 
-DBOOTXX_SECTORS=15 -DPRIMARY_LOAD_ADDRESS=0x600 
-DSECONDARY_LOAD_ADDRESS=0x10000 -DXXfs_open=ffsv1_open 
-DXXfs_close=ffsv1_close -DXXfs_read=ffsv1_read -DXXfs_stat=ffsv1_stat 
-DFS=ffsv1 -DNO_LBA_CHECK -nostdinc -D_STANDALONE 
-I/usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1/../../../../../ 
-DLIBSA_SINGLE_FILESYSTEM=xxfs -DLIBSA_NO_TWIDDLE -DLIBSA_NO_FD_CHECKING 
-DLIBSA_NO_RAW_ACCESS -DLIBSA_NO_FS_WRITE -DLIBSA_NO_FS_SEEK 
-DLIBSA_USE_MEMCPY -DLIBSA_USE_MEMSET -DLIBSA_SINGLE_DEVICE=blkdev 
-DLIBKERN_OPTIMISE_SPACE -D"blkdevioctl(x,y,z)=EINVAL" 
-D"blkdevclose(f)=0" -D"devopen(f,n,fl)=(*(fl)=(void *)n,0)" 
-DLIBSA_NO_DISKLABEL_MSGS -nostdinc -isystem 
/usr/build/destdir/usr/include   -DCOMPAT_UFS    -nostdinc -isystem 
/usr/build/destdir/usr/include  
/usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1/../../../../..//lib/libsa/loadfile.c

*** Failed target:  loadfile.d
*** Failed command: CC=/usr/build/tools/bin/i386--netbsdelf-gcc 
/usr/build/tools/bin/nbmkdep -f loadfile.d -- 
-I/usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1/../../../../..//lib/libsa 
-DBOOTXX -I /usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1/../../lib 
-I /usr/build/obj/usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1 
-DBOOTXX_SECTORS=15 -DPRIMARY_LOAD_ADDRESS=0x600 
-DSECONDARY_LOAD_ADDRESS=0x10000 -DXXfs_open=ffsv1_open 
-DXXfs_close=ffsv1_close -DXXfs_read=ffsv1_read -DXXfs_stat=ffsv1_stat 
-DFS=ffsv1 -DNO_LBA_CHECK -nostdinc -D_STANDALONE 
-I/usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1/../../../../../ 
-DLIBSA_SINGLE_FILESYSTEM=xxfs -DLIBSA_NO_TWIDDLE -DLIBSA_NO_FD_CHECKING 
-DLIBSA_NO_RAW_ACCESS -DLIBSA_NO_FS_WRITE -DLIBSA_NO_FS_SEEK 
-DLIBSA_USE_MEMCPY -DLIBSA_USE_MEMSET -DLIBSA_SINGLE_DEVICE=blkdev 
-DLIBKERN_OPTIMISE_SPACE -D"blkdevioctl(x,y,z)=EINVAL" 
-D"blkdevclose(f)=0" -D"devopen(f,n,fl)=(*(fl)=(void *)n,0)" 
-DLIBSA_NO_DISKLABEL_MSGS -nostdinc -isystem 
/usr/build/destdir/usr/include -DCOMPAT_UFS -nostdinc -isystem 
/usr/build/destdir/usr/include 
/usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1/../../../../..//lib/libsa/loadfile.c
*** Error code 1


I also have this warning at the begining (not sure whether it's relevant 
or not):

configure: WARNING: util.h: present but cannot be compiled
configure: WARNING: util.h:     check for missing prerequisite headers?
configure: WARNING: util.h: see the Autoconf documentation
configure: WARNING: util.h:     section "Present But Cannot Be Compiled"
configure: WARNING: util.h: proceeding with the preprocessor's result
configure: WARNING: util.h: in the future, the compiler will take precedence
configure: WARNING:     ## ---------------------------------------- ##
configure: WARNING:     ## Report this to lib-bug-people@NetBSD.org ##
configure: WARNING:     ## ---------------------------------------- ##