x11-links/xorg.mk is included with both cases and it makes difference.

[Makoto Fujiwara <makoto%ki.nu@localhost>]

kuro@makoto 10:33:01/130918(..pkgtools/x11-links)% cat -n Makefile | sed -n 
56,64p
    56  .elif exists(${X11BASE}/lib/X11/config/xorgversion.def) || \
    57        (exists(${X11BASE}/lib/X11/config/xorg.cf) && \
    58         exists(${X11BASE}/lib/X11/config/version.def)) || \
    59        exists(${X11BASE}/lib/pkgconfig/xorg-server.pc) || \
    60        exists(${X11BASE}/bin/Xquartz)
    61  .  include "xorg.mk"
    62  .else
    63  .  include "xfree.mk"
    64  .endif

X11BASE is /usr/X11R7 and two files exist, 

% ls -l /export/CHROOT/usr/X11R7/lib/X11/config/xorgversion.def 
-r--r--r--  1 root  wheel  161 Nov  6  2010 
/export/CHROOT/usr/X11R7/lib/X11/config/xorgversion.def
% ls -l /export/CHROOT/usr/X11R7/lib/pkgconfig/xorg-server.pc  
-r--r--r--  1 root  wheel  375 Nov  6  2010 
/export/CHROOT/usr/X11R7/lib/pkgconfig/xorg-server.pc

xorg.mk is included with both condition (pbulk and make)
If attached patch is applied, no difference between pbulk and make.

.. but FILES_LIST differs even with make case.
(-no13 are with attached patch)

kuro# ls -lt /tmp/FILES_LIST*                                
-rw-r--r--  1 root    wheel  23993 Sep 18 10:18 /tmp/FILES_LIST.make-no13
-rw-r--r--  1 makoto  wheel  23993 Sep 18 10:18 /tmp/FILES_LIST.pbulk-no13
   (not including xorg.mk)

-rw-r--r--  1 root    wheel  36323 Sep 18 00:50 /tmp/FILES_LIST.make
-rw-r--r--  1 makoto  wheel  32972 Sep 18 00:49 /tmp/FILES_LIST.pbulk
   (including xorg.mk)

By the way,
X11_TYPE is always native (not defined in reallity), and Release = 5.1
in this thread.

Thanks for reading,
---
Makoto Fujiwara, 

Index: Makefile
===================================================================
RCS file: /cvs/cvsroot/pkgsrc/pkgtools/x11-links/Makefile,v
retrieving revision 1.146
diff -u -r1.146 Makefile
--- Makefile    11 Jun 2013 13:09:17 -0000      1.146
+++ Makefile    18 Sep 2013 01:23:20 -0000
@@ -53,10 +53,9 @@
 .  include "xdec.mk"
 .elif !empty(X11BASE:M*openwin)
 .  include "openwin.mk"
-.elif exists(${X11BASE}/lib/X11/config/xorgversion.def) || \
+.elif \ 
       (exists(${X11BASE}/lib/X11/config/xorg.cf) && \
        exists(${X11BASE}/lib/X11/config/version.def)) || \
-      exists(${X11BASE}/lib/pkgconfig/xorg-server.pc) || \
       exists(${X11BASE}/bin/Xquartz)
 .  include "xorg.mk"
 .else
@@ -87,6 +86,7 @@
                fi;                                                     \
        done
        ${RM} -f ${PLIST_SRC.files}
+       cat ${FILES_LIST} > /tmp/FILES_LIST
        ${FILES_LIST_CMD} | ${SORT} -u |                                \
        while read file; do                                             \
                srcdir="";                                              \