Hi,

i did a little testing on that:
-make extract 
-make patch 

then manually started configure with flags from Makefile.php
from work/PHP-5.0.5 and did 'make' by hand.

surprisingly this build wents smoothly without any errors.

Below are the regarding compiler calls:

1.the one from 'make' via pkgtools which fails
and results in :
---
In file included from 
/usr/pkgsrc/lang/php5/work/php-5.0.5/sapi/apache/sapi_apache.c:24:
/usr/pkgsrc/lang/php5/work/php-5.0.5/sapi/apache/php_apache_http.h:47:19: 
httpd.h: No such file or directory
----
/bin/sh /usr/pkgsrc/lang/php5/work/php-5.0.5/libtool 
--silent --preserve-dup-deps --mode=compile gcc  
-D_LARGEFILE_SOURCE -D_FILE_OFFSET_BITS=64 
-DNETBSD -DEAPI -DEAPI_MM 
-I/usr/pkg/include/httpd -Isapi/apache/ 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/sapi/apache/ 
-DPHP_ATOM_INC 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/include 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/main 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5 
-I/usr/pkg/include/libxml2 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/TSRM 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/Zend  
-I/usr/pkg/include 
-I/usr/include 
-I/usr/pkg/include  
-O2 
-I/usr/pkg/include 
-I/usr/include   
-c /usr/pkgsrc/lang/php5/work/php-5.0.5/sapi/apache/sapi_apache.c 
-o sapi/apache/sapi_apache.lo
-----


2. The manuel one which works perfectly.
-----
/bin/sh /usr/pkgsrc/lang/php5/work/php-5.0.5/libtool 
--silent --preserve-dup-deps --mode=compile gcc  
-D_LARGEFILE_SOURCE -D_FILE_OFFSET_BITS=64
-DNETBSD -DEAPI -DEAPI_MM 
-I/usr/pkg/include/httpd -Isapi/apache/ 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/sapi/apache/ 
-DPHP_ATOM_INC 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/include 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/main 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5 
-I/usr/pkg/include/libxml2 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/TSRM 
-I/usr/pkgsrc/lang/php5/work/php-5.0.5/Zend  
-I/usr/pkg/include  
-g -O2   
-c /usr/pkgsrc/lang/php5/work/php-5.0.5/sapi/apache/sapi_apache.c 
-o sapi/apache/sapi_apache.lo
------

I am not able to catch any significant differences except the redundant  
includepaths.
Any ideas?

Regards,
                    Nikolas