https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104057
--- Comment #16 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
There are a definitely a few steps missing,
Where is the Linux headers installed?
How did you configure glibc and install it?
I don't see you copying the headers of glibc anywhere.
sysroots make it easier to place just the normal OS directory structure under
${prefix}/${target}/sys-root/ which is why it is the recommened way.
If sys-root is broken for mingw we should fix that instead.