Starting with macOS 13, the built-in version of iconv has been changed from GNU to Citrus. Our converters/libiconv/builtin.mk is not able to detect it, because it expects that libiconv.* does not exist, while there is one shipped with Xcode:
/Applications/Xcode.app/Contents/Developer/Platforms/MacOSX.platform/Developer/SDKs/MacOSX.sdk/usr/lib/libiconv.2.tbd.
In my opinion, it should be preferable to use system iconv. I've encountered problems with some Rust crates, which couldn't be linked properly when two conflicting libiconvs exist - the one from the system, and another from pkgsrc.
Below is a patch I use to fix the problem. By the way, I've also removed empty :U operators, which I think are superfluous - correct me if I'm wrong.