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(-)

diff -durN gcc-4.2.1.orig/gcc/config.gcc gcc-4.2.1/gcc/config.gcc

--- gcc-4.2.1.orig/gcc/config.gcc	2007-02-03 06:25:20.000000000 +0100

+++ gcc-4.2.1/gcc/config.gcc	2007-08-03 20:29:52.000000000 +0200

@@ -1964,7 +1964,7 @@

         ;;

 sh-*-elf* | sh[12346l]*-*-elf* | sh*-*-kaos* | \

 sh-*-symbianelf* | sh[12346l]*-*-symbianelf* | \

-  sh-*-linux* | sh[346lbe]*-*-linux* | \

+  sh*-*-linux* | sh[346lbe]*-*-linux* | \

   sh-*-netbsdelf* | shl*-*-netbsdelf* | sh5-*-netbsd* | sh5l*-*-netbsd* | \

    sh64-*-netbsd* | sh64l*-*-netbsd*)

 	tmake_file="${tmake_file} sh/t-sh sh/t-elf"