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> But I am a bit worried at the new makefile syntax [ifeq directive and $(findstring) function]. I suspect it is Gnu specific, and that Python tries to support other versions of Make as well.
Yes, they are both GNU extensions :(
To avoid modifying configure.ac since the information is already available, the recipes could be modified with the following conditional:
 cross_compiling=$$(echo $(PYTHON_FOR_BUILD) | sed "s/.*_PYTHON_HOST_PLATFORM.*/yes/"); \
 if [ "$$cross_compiling" = "yes" ]; then \
 touch $@;
 else \
 # The original recipes.
 fi
So the built binaries $(PGEN) and Programs/_freeze_importlib would be dummy empty files, but that would not prevent Programs/_freeze_importlib.o, $(LIBRARY_OBJS_OMIT_FROZEN) and $(PGENOBJS) to be needlessly cross-compiled.