Is there any reason why https://tracker.debian.org/pkg/gcc-12-cross-ports
and https://tracker.debian.org/pkg/binutils can't be used to
produce gcc-avr avr-libc & binutils-avr packages?
Of course we still need to add a few dependencies (e.g. core-avr).
See the discussion in
https://bugs.debian.org/cgi-bin/bugreport.cgi?bug=932989 - a switch from
the Atmel/Microchip toolchain to mainstream gcc was already up for
discussion, but Ardö has mentioned that he lacks the time to do it.
There is no mention of AVR on the GCC 11 and 12 changelog:
https://gcc.gnu.org/gcc-11/changes.html
https://gcc.gnu.org/gcc-12/changes.html
So, I'm not sure if the announced deprecation of the AVR target has
actually happened. As I understand, there's at least the Arduino
community who has an active interest in keeping AVR support alive.
If you're up for it, please take a shot at upgrading the packages to the
mainstream versions. I can't contribute a lot of time either, but I'd be
happy to support you with bug fixing and testing.