usr/src/uts/common/inet/ipf/netinet/Makefile contains ip_icmp.h which should not be there
since the file is not present in this directory but available elsewhere. It works currently
by accident because in the course of the build the file gets installed by another Makefile.
When the order of Make execution changes the build brakes.
The fix is trivial - just remove ip_icmp.h from HDRS.