If you configure like this: configure --disable-sdl --audio-drv-list=sdl then configure will succeed but attempting to make fails with a confusing message:
$ make Makefile:259: *** ui/sdl.mo added in common-obj-y but ui/sdl.mo-objs is not set. Stop. (I actually encountered this on an OpenBSD system where 'sdl' is the default audio driver and the system happened not to have sdl installed, so it doesn't need any configure arguments to run into it. The above repro works on Linux, though.) thanks -- PMM