David, time for another scan over the time gathering code I think...

I've just done a bootstrap of gcc (from the trunk) on a NetBSD snapshot 
that I built at the weekend and got the following output times:

User: -2147438122.41
System: -2147473797.07
Elapsed: 54569.25

A normal build will give something like

User: 45921.03
System: 11102.27
Elapsed: 56272.91

Which is much more reasonable, but still not quite right...

   User + System > Elapsed

and this is a single processor machine that was also doing other things 
(though not very much) :-)