This is on i386 with up-to-date source.
#    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/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/netbsd/usr/include   -DC
 OMPAT_UFS    -nostdinc -isystem /usr/BUILD/netbsd/usr/include  /usr/src/sys/arch/i386/stand/bootxx/bootxx_ffsv1/../../../../..//lib/libsa/loadfile.c
In file included from /usr/src/sys/lib/libsa/loadfile.c:90:
/usr/src/sys/lib/libsa/loadfile.h:74:34: machine/loadfile_machdep.h: No such file or directory
nbmkdep: compile failed.

*** Failed target:  loadfile.d



		--Prof. Steven M. Bellovin, http://www.cs.columbia.edu/~smb