OK so I've slimmed NetBSD 3.0 down somewhat.

MKCVS=3Dno (should be OK unless I plan to follow the branch rather than rel=
eases?)
MKIPFILTER=3Dno (I would use PF)
MKKERBEROS=3Dno
MKKERBEROS4=3Dno
MKPOSTFIX=3Dno
MKSENDMAIL=3Dno
MKSHARE=3Dno
MKUUCP=3Dno
MKYP=3Dno

Any other ones that I can safely omit?
I tried adding MKGCC=3Dno, MKGDB=3Dno, MKIEEEFP=3Dno, MKHESIOD=3Dno and
MKPROFILE=3Dno but one of them caused the cross-build to fail.
In any case, the distribution directory is now 174MB, which is just
over half of the original size :-)

HTH
Michael