update:

cd /d0/nbsd/ppcoea-renovation/xsrc
cvs update -CAPd 2>/dev/null
cd ../src
cvs update -CAPd 2>/dev/null
cd sys/arch
cvs update -CAPd -r ppcoea-renovation
cd ../..

command:
./build.sh -U -m macppc -T /d0/build/tools/i386 -O /d0/build/obj/macppc -D /d0/build/DEST/macppc -R /d0/build/REL -X ../xsrc -x -u tools distribution sets release

Result:

[...]
dependall ===> disklabel
/d0/build/tools/i386/bin/powerpc--netbsd-install -d /d0/build/tools/i386/include/nbinclude
/d0/build/tools/i386/bin/powerpc--netbsd-install -d /d0/build/tools/i386/include/nbinclude/sys
/d0/build/tools/i386/bin/powerpc--netbsd-install -d /d0/build/tools/i386/include/nbinclude/ufs
cd /amd/pizza/r0/nbsd/ppcoea-renovation/src/tools/disklabel/../../sys/arch &&  /d0/build/tools/i386/bin/nbpax -s /include\\/// -rw      ./pmppc/include/disklabel.h ./pmppc/include/elf_machdep.h ./sparc64/include/elf_machdep.h ./sparc64/include/disklabel.h ./alpha/include/elf_machdep.h ./alpha/include/disklabel.h ./luna68k/include/disklabel.h ./luna68k/include/elf_machdep.h ./cats/include/disklabel.h ./cats/include/elf_machdep.h ./cesfic/include/disklabel.h ./cesfic/include/elf_machdep.h ./sbmips/include/disklabel.h ./sbmips/include/elf_machdep.h ./atari/include/disklabel.h ./atari/include/elf_machdep.h ./hpcmips/include/disklabel.h ./hpcmips/include/elf_machdep.h ./hpcmips/stand/include/machine/disklabel.h ./hpcmips/stand/include/machine/elf_machdep.h ./hpcmips/stand/include/mips/elf_machdep.h ./dreamcast/include/disklabel.h ./dreamcast/include/elf_machdep.h ./evbmips/include/elf_machdep.h ./evbmips/include/disklabel.h ./pmax/include/elf_machdep.h ./pmax/include/disklabel.h ./sparc/include/elf_machdep.h ./sparc/include/disklabel.h ./shark/include/elf_machdep.h ./shark/include/disklabel.h ./hpcarm/include/disklabel.h ./hpcarm/include/elf_machdep.h ./acorn26/include/disklabel.h ./acorn26/include/elf_machdep.h ./m68k/include/elf_machdep.h ./sun2/include/disklabel.h ./sun2/include/elf_machdep.h ./sun3/include/disklabel.h ./sun3/include/elf_machdep.h ./hppa/include/elf_machdep.h ./playstation2/include/disklabel.h ./playstation2/include/elf_machdep.h ./i386/include/elf_machdep.h ./i386/include/disklabel.h ./hp300/include/disklabel.h ./hp300/include/elf_machdep.h ./pc532/include/elf_machdep.h ./pc532/include/disklabel.h ./hp700/include/disklabel.h ./hp700/include/elf_machdep.h ./macppc/include/elf_machdep.h ./macppc/include/disklabel.h ./algor/include/disklabel.h ./algor/include/elf_machdep.h ./arc/include/disklabel.h ./arc/include/elf_machdep.h ./hpcsh/include/disklabel.h ./hpcsh/include/elf_machdep.h ./next68k/include/disklabel.h ./next68k/include/elf_machdep.h ./acorn32/include/elf_machdep.h ./acorn32/include/disklabel.h ./hpc/stand/include/machine/disklabel.h ./hpc/stand/include/machine/elf_machdep.h ./hpc/stand/hpcboot/arm/elf_machdep.h ./hpc/stand/hpcboot/sh3/elf_machdep.h ./hpc/stand/hpcboot/mips/elf_machdep.h ./sgimips/include/disklabel.h ./sgimips/include/elf_machdep.h ./arm/include/disklabel.h ./arm/include/elf_machdep.h ./powerpc/include/elf_machdep.h ./mac68k/include/disklabel.h ./mac68k/include/elf_machdep.h ./mipsco/include/disklabel.h ./mipsco/include/elf_machdep.h ./sh3/include/elf_machdep.h ./sh3/include/disklabel.h ./sun68k/include/disklabel.h ./bebox/include/elf_machdep.h ./bebox/include/disklabel.h ./sandpoint/include/disklabel.h ./sandpoint/include/elf_machdep.h ./x68k/include/disklabel.h ./x68k/include/elf_machdep.h ./cobalt/include/disklabel.h ./cobalt/include/elf_machdep.h ./news68k/include/disklabel.h ./news68k/include/elf_machdep.h ./prep/include/disklabel.h ./prep/include/elf_machdep.h ./ofppc/include/disklabel.h ./ofppc/include/elf_machdep.h ./mvmeppc/include/disklabel.h ./mvmeppc/include/elf_machdep.h ./mips/include/elf_machdep.h ./evbarm/include/disklabel.h ./evbarm/include/elf_machdep.h ./mmeye/include/disklabel.h ./mmeye/include/elf_machdep.h ./evbppc/include/disklabel.h ./evbppc/include/elf_machdep.h ./amigappc/include/disklabel.h ./amigappc/include/elf_machdep.h ./evbsh3/include/disklabel.h ./evbsh3/include/elf_machdep.h ./mvme68k/include/disklabel.h ./mvme68k/include/elf_machdep.h ./vax/include/elf_machdep.h ./vax/include/disklabel.h ./netwinder/include/disklabel.h ./netwinder/include/elf_machdep.h ./newsmips/include/disklabel.h ./newsmips/include/elf_machdep.h ./amiga/include/disklabel.h ./amiga/include/elf_machdep.h ./amd64/include/disklabel.h ./amd64/include/elf_machdep.h ./iyonix/include/disklabel.h ./iyonix/include/elf_machdep.h ./ibmnws/include/disklabel.h ./ibmnws/include/elf_machdep.h ./ews4800mips/include/disklabel.h ./ews4800mips/include/elf_machdep.h ./ia64/include/disklabel.h ./ia64/include/elf_machdep.h ./landisk/include/disklabel.h ./landisk/include/elf_machdep.h ./zaurus/include/disklabel.h ./zaurus/include/elf_machdep.h ews4800mips/include/pdinfo.h ews4800mips/include/vtoc.h  /d0/build/tools/i386/include/nbinclude
pax: Unable to access ./pmppc/include/disklabel.h (No such file or directory)
pax: Unable to access ./pmppc/include/elf_machdep.h (No such file or directory)
pax: WARNING! These file names were not selected:
./pmppc/include/disklabel.h
./pmppc/include/elf_machdep.h

*** Failed target:  beforedepend
*** Failed command: cd /amd/pizza/r0/nbsd/ppcoea-renovation/src/tools/disklabel/../../sys/arch && /d0/build/tools/i386/bin/nbpax -s /include\\/// -rw ./pmppc/include/disklabel.h ./pmppc/include/elf_machdep.h ./sparc64/include/elf_machdep.h ./sparc64/include/disklabel.h ./alpha/include/elf_machdep.h ./alpha/include/disklabel.h ./luna68k/include/disklabel.h ./luna68k/include/elf_machdep.h ./cats/include/disklabel.h ./cats/include/elf_machdep.h ./cesfic/include/disklabel.h ./cesfic/include/elf_machdep.h ./sbmips/include/disklabel.h ./sbmips/include/elf_machdep.h ./atari/include/disklabel.h ./atari/include/elf_machdep.h ./hpcmips/include/disklabel.h ./hpcmips/include/elf_machdep.h ./hpcmips/stand/include/machine/disklabel.h ./hpcmips/stand/include/machine/elf_machdep.h ./hpcmips/stand/include/mips/elf_machdep.h ./dreamcast/include/disklabel.h ./dreamcast/include/elf_machdep.h ./evbmips/include/elf_machdep.h ./evbmips/include/disklabel.h ./pmax/include/elf_machdep.h ./pmax/include/disklabel.h ./sparc/include/elf_machdep.h ./sparc/include/disklabel.h ./shark/include/elf_machdep.h ./shark/include/disklabel.h ./hpcarm/include/disklabel.h ./hpcarm/include/elf_machdep.h ./acorn26/include/disklabel.h ./acorn26/include/elf_machdep.h ./m68k/include/elf_machdep.h ./sun2/include/disklabel.h ./sun2/include/elf_machdep.h ./sun3/include/disklabel.h ./sun3/include/elf_machdep.h ./hppa/include/elf_machdep.h ./playstation2/include/disklabel.h ./playstation2/include/elf_machdep.h ./i386/include/elf_machdep.h ./i386/include/disklabel.h ./hp300/include/disklabel.h ./hp300/include/elf_machdep.h ./pc532/include/elf_machdep.h ./pc532/include/disklabel.h ./hp700/include/disklabel.h ./hp700/include/elf_machdep.h ./macppc/include/elf_machdep.h ./macppc/include/disklabel.h ./algor/include/disklabel.h ./algor/include/elf_machdep.h ./arc/include/disklabel.h ./arc/include/elf_machdep.h ./hpcsh/include/disklabel.h ./hpcsh/include/elf_machdep.h ./next68k/include/disklabel.h ./next68k/include/elf_machdep.h ./acorn32/include/elf_machdep.h ./acorn32/include/disklabel.h ./hpc/stand/include/machine/disklabel.h ./hpc/stand/include/machine/elf_machdep.h ./hpc/stand/hpcboot/arm/elf_machdep.h ./hpc/stand/hpcboot/sh3/elf_machdep.h ./hpc/stand/hpcboot/mips/elf_machdep.h ./sgimips/include/disklabel.h ./sgimips/include/elf_machdep.h ./arm/include/disklabel.h ./arm/include/elf_machdep.h ./powerpc/include/elf_machdep.h ./mac68k/include/disklabel.h ./mac68k/include/elf_machdep.h ./mipsco/include/disklabel.h ./mipsco/include/elf_machdep.h ./sh3/include/elf_machdep.h ./sh3/include/disklabel.h ./sun68k/include/disklabel.h ./bebox/include/elf_machdep.h ./bebox/include/disklabel.h ./sandpoint/include/disklabel.h ./sandpoint/include/elf_machdep.h ./x68k/include/disklabel.h ./x68k/include/elf_machdep.h ./cobalt/include/disklabel.h ./cobalt/include/elf_machdep.h ./news68k/include/disklabel.h ./news68k/include/elf_machdep.h ./prep/include/disklabel.h ./prep/include/elf_machdep.h ./ofppc/include/disklabel.h ./ofppc/include/elf_machdep.h ./mvmeppc/include/disklabel.h ./mvmeppc/include/elf_machdep.h ./mips/include/elf_machdep.h ./evbarm/include/disklabel.h ./evbarm/include/elf_machdep.h ./mmeye/include/disklabel.h ./mmeye/include/elf_machdep.h ./evbppc/include/disklabel.h ./evbppc/include/elf_machdep.h ./amigappc/include/disklabel.h ./amigappc/include/elf_machdep.h ./evbsh3/include/disklabel.h ./evbsh3/include/elf_machdep.h ./mvme68k/include/disklabel.h ./mvme68k/include/elf_machdep.h ./vax/include/elf_machdep.h ./vax/include/disklabel.h ./netwinder/include/disklabel.h ./netwinder/include/elf_machdep.h ./newsmips/include/disklabel.h ./newsmips/include/elf_machdep.h ./amiga/include/disklabel.h ./amiga/include/elf_machdep.h ./amd64/include/disklabel.h ./amd64/include/elf_machdep.h ./iyonix/include/disklabel.h ./iyonix/include/elf_machdep.h ./ibmnws/include/disklabel.h ./ibmnws/include/elf_machdep.h ./ews4800mips/include/disklabel.h ./ews4800mips/include/elf_machdep.h ./ia64/include/disklabel.h ./ia64/include/elf_machdep.h ./landisk/include/disklabel.h ./landisk/include/elf_machdep.h ./zaurus/include/disklabel.h ./zaurus/include/elf_machdep.h ews4800mips/include/pdinfo.h ews4800mips/include/vtoc.h /d0/build/tools/i386/include/nbinclude
*** Error code 1

Stop.
nbmake: stopped in /amd/pizza/r0/nbsd/ppcoea-renovation/src/tools/disklabel

*** Failed target:  dependall-disklabel
*** Failed command: _makedirtarget() { dir="$1"; shift; target="$1"; shift; case "${dir}" in /*) this="${dir}/"; real="${dir}" ;; .) this=""; real="/amd/pizza/r0/nbsd/ppcoea-renovation/src/tools" ;; *) this="${dir}/"; real="/amd/pizza/r0/nbsd/ppcoea-renovation/src/tools/${dir}" ;; esac; show=${this:-.}; echo "${target} ===> ${show%/}${1:+ (with: $@)}"; cd "${real}" && /d0/build/tools/i386/bin/nbmake _THISDIR_="${this}" "$@" ${target}; }; _makedirtarget disklabel dependall
*** Error code 1

Stop.
nbmake: stopped in /amd/pizza/r0/nbsd/ppcoea-renovation/src/tools

ERROR: Failed to make dependall tools
*** BUILD ABORTED ***