I've been seeing this same failure for the past couple of days. I think
I cleaned out everything in /usr/obj and used ./build.sh to build the
tools and then "distribution release" but I see this error.

#   compile  GENERIC_SUN4U/lpt.o
/usr/cross/bin/sparc--netbsdelf-gcc -mno-fpu -ffreestanding -O2 -Werror -Wall 
-Wno-main -Wno-format-zero-length -Wpointer-arith -Wmissing-prototypes 
-Wstrict-prototypes -Wno-sign-compare -fno-zero-initialized-in-bss -Dsparc64 
-D__sparc64__ -m32 -Wa,-Av8plusa -mcpu=ultrasparc -I. -I/usr/src/sys/arch 
-I/usr/src/sys -nostdinc -DLKM -DMAXUSERS=64 -D_KERNEL -D_KERNEL_OPT -c 
/usr/src/sys/dev/ic/lpt.c
/var/tmp//ccUkOUw5.s: Assembler messages:
/var/tmp//ccUkOUw5.s:160: Error: Illegal operands: unrecognizable v9a or v9b 
ancillary state register
/var/tmp//ccUkOUw5.s:554: Error: Illegal operands: unrecognizable v9a or v9b 
ancillary state register
/var/tmp//ccUkOUw5.s:578: Error: Illegal operands: unrecognizable v9a or v9b 
ancillary state register
/var/tmp//ccUkOUw5.s:765: Error: Illegal operands: unrecognizable v9a or v9b 
ancillary state register
/var/tmp//ccUkOUw5.s:781: Error: Illegal operands: unrecognizable v9a or v9b 
ancillary state register

*** Failed target:  lpt.o
*** Failed command: echo '# ' "compile GENERIC_SUN4U/lpt.o"; echo 
/usr/cross/bin/sparc--netbsdelf-gcc -mno-fpu -ffreestanding -O2 -Werror -Wall 
-Wno-main -Wno-format-zero-length -Wpointer-arith -Wmissing-prototypes 
-Wstrict-prototypes -Wno-sign-compare -fno-zero-initialized-in-bss -Dsparc64 
-D__sparc64__ -m32 -Wa,-Av8plusa -mcpu=ultrasparc -I. -I/usr/src/sys/arch 
-I/usr/src/sys -nostdinc -DLKM -DMAXUSERS=64 -D_KERNEL -D_KERNEL_OPT -c 
/usr/src/sys/dev/ic/lpt.c; /usr/cross/bin/sparc--netbsdelf-gcc -mno-fpu 
-ffreestanding -O2 -Werror -Wall -Wno-main -Wno-format-zero-length 
-Wpointer-arith -Wmissing-prototypes -Wstrict-prototypes -Wno-sign-compare 
-fno-zero-initialized-in-bss -Dsparc64 -D__sparc64__ -m32 -Wa,-Av8plusa 
-mcpu=ultrasparc -I. -I/usr/src/sys/arch -I/usr/src/sys -nostdinc -DLKM 
-DMAXUSERS=64 -D_KERNEL -D_KERNEL_OPT -c /usr/src/sys/dev/ic/lpt.c
*** Error code 1

Stop.
nbmake: stopped in /disk/0/obj/sys/arch/sparc/compile.sparc/GENERIC_SUN4U

-- 
Hisashi T Fujinaka - htodd@twofifty.com
BSEE(6/86) + BSChem(3/95) + BAEnglish(8/95) + MSCS(8/03) + $2.50 = latte