Pay attention to MK_ELFTOOLCHAIN_TOOLS so we build the desired tools.

lib/libelftc/Makefile.depend

@@ -0,0 +1,14 @@
+# $FreeBSD$
+# Autogenerated - do NOT edit!
+
+DIRDEPS = \
+	include \
+	include/xlocale \
+	lib/libelf \
+
+
+.include <dirdeps.mk>
+
+.if ${DEP_RELDIR} == ${_DEP_RELDIR}
+# local dependencies - needed for -jN in clean tree
+.endif

targets/pseudo/toolchain/Makefile.depend

@@ -7,21 +7,38 @@ DEP_RELDIR := ${_PARSEDIR:S,${SRCTOP}/,,}
 .if !defined(MK_CLANG)
 .include "${SRCTOP}/share/mk/src.opts.mk"
 .endif
+DIRDEPS=
+
+.if ${MK_ELFTOOLCHAIN_TOOLS} == "yes"
+DIRDEPS+= \
+	usr.bin/addr2line \
+	usr.bin/cxxflit \
+	usr.bin/elfcopy \
+	usr.bin/nm \
+	usr.bin/readelf \
+	usr.bin/size \
+	usr.bin/strip \
+	usr.bin/strings \
+
+.else
+DIRDEPS+= \
+	gnu/usr.bin/binutils/addr2line \
+	gnu/usr.bin/binutils/nm \
+	gnu/usr.bin/binutils/readelf \
+	gnu/usr.bin/binutils/size \
+	gnu/usr.bin/binutils/strip \
+	gnu/usr.bin/binutils/strings \
+
+.endif
 
 DIRDEPS= \
 	usr.bin/xinstall \
-	gnu/usr.bin/binutils/addr2line \
 	gnu/usr.bin/binutils/ar \
 	gnu/usr.bin/binutils/as \
 	gnu/usr.bin/binutils/ld \
-	gnu/usr.bin/binutils/nm \
 	gnu/usr.bin/binutils/objcopy \
 	gnu/usr.bin/binutils/objdump \
 	gnu/usr.bin/binutils/ranlib \
-	gnu/usr.bin/binutils/readelf \
-	gnu/usr.bin/binutils/size \
-	gnu/usr.bin/binutils/strings \
-	gnu/usr.bin/binutils/strip \
 
 
 .if ${MK_CLANG} == "yes"

usr.bin/elfcopy/Makefile.depend

@@ -0,0 +1,25 @@
+# $FreeBSD$
+# Autogenerated - do NOT edit!
+
+DIRDEPS = \
+	gnu/lib/csu \
+	gnu/lib/libgcc \
+	lib/${CSU_DIR} \
+	lib/libarchive \
+	lib/libbz2 \
+	lib/libc \
+	lib/libcompiler_rt \
+	lib/libelf \
+	lib/libelftc \
+	lib/libexpat \
+	lib/liblzma \
+	lib/libthr \
+	lib/libz \
+	secure/lib/libcrypto \
+
+
+.include <dirdeps.mk>
+
+.if ${DEP_RELDIR} == ${_DEP_RELDIR}
+# local dependencies - needed for -jN in clean tree
+.endif