I've tried a current checkout and a checkout from the 3rd of January and get the
same result:

.
.
.
#    create  .depend
rm -f .depend
cat compat_exec.d compat_file.d compat_util.d kern_exit_43.d kern_info_09.d
kern_info_43.d kern_ipc_10.d kern_resource_43.d kern_sig_13.d kern_sig_43.d
kern_xxx_12.d sysv_ipc_14.d sysv_msg_14.d sysv_sem_14.d sysv_shm_14.d tty_43.d
uipc_syscalls_43.d vfs_syscalls_12.d vfs_syscalls_43.d vm_12.d vm_43.d /dev/null
> .depend
#    create  param.c
rm -f param.c
cp ../../../../conf/param.c .
make: don't know how to make ../../../../../contrib/sys/dev/ic/athhal_osdep.c.
Stop

make: stopped in /usr/src/sys/arch/i386/compile/GENERIC.MP
bash-2.05b#


This is after a simple config GENERIC.MP in conf and then a make depend in
compile/GENERIC.MP/.

Dan