https://gcc.gnu.org/bugzilla/show_bug.cgi?id=81797
--- Comment #26 from Jonathan Wakely <redi at gcc dot gnu.org> --- No, cross-compiles are not automatically freestanding, and .NOTPARALLEL ignores any prerequisites, so it makes no difference whether you say .NOTPARALLEL: install-freestanding-headers or .NOTPARALLEL: install-headers or .NOTPARALLEL: they all have the same effect.