Исходные данные:
FreeBSD localhost 7.0-RELEASE-p5 FreeBSD 7.0-RELEASE-p5 #1: Mon Nov 24 18:10:32 UTC 2008     root@:/usr/obj/usr/src/sys/BASE  i386

Ядро собрано с такими опциями:
#color scheme
options         SC_NORM_ATTR=(FG_GREEN|BG_BLACK)
options         SC_KERNEL_CONS_ATTR=(FG_YELLOW|BG_BLACK)

#vesa mode support
options         SC_PIXEL_MODE
options         VESA

# IPFW
options         IPFIREWALL              #firewall
options         IPFIREWALL_VERBOSE      #enable logging to syslogd(8)
options         IPFIREWALL_VERBOSE_LIMIT=100    #limit verbosity
options         IPFIREWALL_FORWARD      #packet destination changes
options         IPFIREWALL_NAT          #ipfw kernel nat support
options         IPDIVERT                #divert sockets
options         TCPDEBUG
#options         TCP_DROP_SYNFIN
options         DUMMYNET
#options         BRIDGE
options         LIBALIAS

#PF
device          pf
device          pflog
device          pfsync

#ALTQ
options         ALTQ
options         ALTQ_CBQ        # Class Bases Queuing (CBQ)
options         ALTQ_RED        # Random Early Detection (RED)
options         ALTQ_RIO        # RED In/Out
options         ALTQ_HFSC       # Hierarchical Packet Scheduler (HFSC)
options         ALTQ_PRIQ       # Priority Queuing (PRIQ)
options         ALTQ_NOPCC      # Required for SMP build

#right mouse button paste
options         SC_TWOBUTTON_MOUSE

#GEOM gmirror support
options    GEOM_MIRROR

#IPSEC support
#options         IPSEC        #IP security

device tap

Опции с какими собирается новое ядро:
options ACPI_DEBUG

#disable Ctrl+Alt+Del
options         SC_DISABLE_REBOOT

#IPFW
options         IPFIREWALL
options         IPFIREWALL_VERBOSE
options         IPFIREWALL_VERBOSE_LIMIT=200
options         IPFIREWALL_DEFAULT_TO_ACCEPT
options         IPDIVERT
options         IPFIREWALL_FORWARD
options         DUMMYNET
options         IPFIREWALL_NAT
options         LIBALIAS
options         TCPDEBUG
#options         TCP_DROP_SYNFIN
#options         BRIDGE

#PF
device          pf
device          pflog
device          pfsync

#ALTQ
options         ALTQ
options         ALTQ_CBQ        # Class Bases Queuing (CBQ)
options         ALTQ_RED        # Random Early Detection (RED)
options         ALTQ_RIO        # RED In/Out
options         ALTQ_HFSC       # Hierarchical Packet Scheduler (HFSC)
options         ALTQ_PRIQ       # Priority Queuing (PRIQ)
options         ALTQ_NOPCC      # Required for SMP build

#IPF
options IPFILTER
options IPFILTER_LOG
options IPFILTER_DEFAULT_BLOCK

#right mouse button paste
options         SC_TWOBUTTON_MOUSE

#GEOM gmirror support
options    GEOM_MIRROR

# Ethernet tunnel software network interface
device tap

options NETGRAPH
options NETGRAPH_SOCKET
options NETGRAPH_ECHO

options ROUTETABLES=10

#reboot after kernel panic
options PANIC_REBOOT_WAIT_TIME=15

#color scheme
options         SC_NORM_ATTR=(FG_GREEN|BG_BLACK)
options         SC_KERNEL_CONS_ATTR=(FG_YELLOW|BG_BLACK)

#vesa mode support
options         SC_PIXEL_MODE
options         VESA

options         IPSEC
options         IPSEC_NAT_T
device          crypto
device          cryptodev

После апдейта через cvsup, собрал мир:
make buildworld

Далее собрано ядро:
make buildkernel KERNCONF=BASE_0309

После начал установку нового ядра:
make installkernel=BASE_0309
===> share/info (all)
===> lib (all)
===> lib/csu/i386-elf (all)
Warning: Object directory not changed from original /usr/src/lib/csu/i386-elf
===> lib/libc (all)
Warning: Object directory not changed from original /usr/src/lib/libc
cc -O2 -pipe  -I/usr/src/lib/libc/include -I/usr/src/lib/libc/../../include -I/usr/src/lib/libc/i386 -DNLS -D__DBINTERFACE_PRIVATE -I/usr/src/lib/libc/../../contrib/gdtoa -DINET6 -I/usr/src/lib/libc -I/usr/src/lib/libc/resolv -D_ACL_PRIVATE -DPOSIX_MISTAKE -I/usr/src/lib/libc/locale -DBROKEN_DES -DPORTMAP -DDES_BUILTIN -I/usr/src/lib/libc/rpc -DYP -DNS_CACHING -DSYMBOL_VERSIONING -std=gnu99 -fstack-protector -Wsystem-headers -Werror -Wall -Wno-format-y2k -Wno-uninitialized -Wno-pointer-sign -c /usr/src/lib/libc/sys/fcntl.c
/usr/src/lib/libc/sys/fcntl.c: In function '__fcntl_compat':
/usr/src/lib/libc/sys/fcntl.c:44: error: storage size of 'ofl' isn't known
/usr/src/lib/libc/sys/fcntl.c:69: error: 'F_OGETLK' undeclared (first use in this function)
/usr/src/lib/libc/sys/fcntl.c:69: error: (Each undeclared identifier is reported only once
/usr/src/lib/libc/sys/fcntl.c:69: error: for each function it appears in.)
/usr/src/lib/libc/sys/fcntl.c:76: error: 'struct flock' has no member named 'l_sysid'
/usr/src/lib/libc/sys/fcntl.c:81: error: 'F_OSETLK' undeclared (first use in this function)
/usr/src/lib/libc/sys/fcntl.c:84: error: 'F_OSETLKW' undeclared (first use in this function)
cc1: warnings being treated as errors
/usr/src/lib/libc/sys/fcntl.c:44: warning: unused variable 'ofl'
*** Error code 1

Stop in /usr/src/lib/libc.
*** Error code 1

Stop in /usr/src/lib.
*** Error code 1

Stop in /usr/src.
*** Error code 1

Stop in /usr/src.
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Куда копать...

Спасибо.