Finally used the discovered paths from ./configure in scripts/crosstool-NG.sh:
- fix Makefile to really, really not used built-in rules and variables
- have scripts/crosstool-NG.sh generated from scripts/crosstool-NG.sh.in
- create a bin-overide directory ( in ${CT_WORK_DIR}/bin ) that contains shell wrappers to the actual discovered tools

/trunk/scripts/crosstool-NG.sh.in | 27 23 4 0 +++++++++++++++++++++---
/trunk/Makefile.in | 50 48 2 0 +++++++++++++++++++++++++++++++++++++++++++--
2 files changed, 71 insertions(+), 6 deletions(-)

# ARM specific configuration file

config ARCH_arm

    select ARCH_SUPPORTS_BOTH_ENDIAN

    select ARCH_DEFAULT_LE

    select ARCH_SUPPORT_ARCH

    select ARCH_SUPPORT_CPU

    select ARCH_SUPPORT_TUNE

    select ARCH_SUPPORT_FPU

    help

      The ARM architecture, as defined by:

        http://www.arm.com/

config ARCH_ARM_EABI

    bool

    prompt "Use EABI"

    default n

    help

      Set up the toolchain so that it generates EABI-compliant binaries.

config ARCH_ARM_ABI_OK

    bool

    default y

    depends on ! ARCH_ARM_EABI

    select ARCH_SUPPORT_ABI