https://gcc.gnu.org/bugzilla/show_bug.cgi?id=71931
--- Comment #1 from nsz at gcc dot gnu.org --- a workaround is passing EXTRA_DEJAGNU_SITE_CONFIG=foo.exp to make, where foo.exp has set GCC_UNDER_TEST "build-dir/gcc/xgcc -Bbuild-dir/gcc --sysroot build-sysroot"