Toolchain upgrade and portability improvements.

upgrade to NetBSD CVS release from 2012/10/17 12:00:00 UTC

Makefiles updates to imporve portability

Made sure to be consistent in the usage of braces/parenthesis at
least on a per file basis. For variables, it is recommended to
continue to use braces.

etc/Makefile.inc

@@ -1,16 +0,0 @@
-#	$NetBSD: Makefile.inc,v 1.4 2002/04/10 14:53:43 lukem Exp $
-
-.ifndef ABSTOP
-ABSTOP!= cd ${.PARSEDIR}; pwd
-
-.if (${.PARSEDIR} == ${.CURDIR})
-RELTOP:= .
-.else
-RELTOP:= ${.PARSEDIR:S,^${.CURDIR},,}
-.endif
-
-# you can set BSD{SRC,OBJ}DIR in Makefile.local.inc
-.if exists(${ABSTOP}/Makefile.local.inc)
-.include "${ABSTOP}/Makefile.local.inc"
-.endif
-.endif