Sorry for late reply. Here is the update patch (I hope the last one):
http://www.netbsd.org/~rmind/workqueue-4.diff

I would like to have CPU_ALIGN_SIZE as a general-usage constant, but Andrew
noted, that putting MULTIPROCESSOR in param.h isn't good. Perhaps moving it
to cpu.h would be appropriate?

-- 
Best regards,
Mindaugas
www.NetBSD.org