As a followup - to be correct: it turned out that it is 'make installword', at least, when used on 14-CURRENT, that is broken for 12.3, the same error occured when updating a poudriere jail -u -j ,,, (on current)
The solution/fix was to patch 12.3/Makefile and 12.3/Makefile.inc1 to their respective counterpart on 12-STABLE, now 'make packages' succeeds (again)
Kind Regards Henry -- (almost) retired Sysadmin MPI Campus Tübingen.