Please consider this patch. It adds recognition of one line gcc note of undeclared identifier to 'errorformat'.
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*** /usr/share/vim/vim73/compiler/gcc.vim 2012-06-07 04:42:38.000000000 +0400 --- /home/shiny/.vim/compiler/gcc.vim 2012-06-20 18:30:57.298165106 +0400 *************** *** 16,21 **** --- 16,23 ---- \%*[^\"]\"%f\"%*\\D%l:\ %m, \\"%f\"%*\\D%l:%c:\ %m, \\"%f\"%*\\D%l:\ %m, + \%-G%f:%l:%c:\ note:\ each\ undeclared\ identifier\ is\ reported\ only\ once + \\ for\ each\ function\ it\ appears\ in, \%-G%f:%l:\ %trror:\ (Each\ undeclared\ identifier\ is\ reported\ only\ once, \%-G%f:%l:\ %trror:\ for\ each\ function\ it\ appears\ in.), \%f:%l:%c:\ %trror:\ %m,