A bit too late actually but I think I might have something.
mtk_btif.c
> references inc/mtk_btif.h
> references ../plat_inc/btif_pub.h
> which itself is referenced in mtk_btif.c
so might be a circular dependency that is messing things up, because running the compile with
./build > complete.log
reveals that the entry point for the error is one step before:
ccache arm-linux-gnueabihf-gcc -Wp,-MD,drivers/misc/mediatek/btif/common/.mtk_btif.o.d -nostdinc -isystem /usr/lib/gcc-cross/arm-linux-gnueabihf/7/include -I../arch/arm/include -I./arch/arm/include/generated -I../include -I./include -I../arch/arm/include/uapi -I./arch/arm/include/generated/uapi -I../include/uapi -I./include/generated/uapi -include ../include/linux/kconfig.h -include ../include/linux/compiler_types.h -D__KERNEL__ -mlittle-endian -Wall -Wundef -Werror=strict-prototypes -Wno-trigraphs -fno-strict-aliasing -fno-common -fshort-wchar -fno-PIE -Werror=implicit-function-declaration -Werror=implicit-int -Wno-format-security -std=gnu89 -fno-dwarf2-cfi-asm -fno-omit-frame-pointer -mapcs -mno-sched-prolog -fno-ipa-sra -mabi=aapcs-linux -mfpu=vfp -marm -Wa,-mno-warn-deprecated -D__LINUX_ARM_ARCH__=7 -march=armv7-a -msoft-float -Uarm -fno-delete-null-pointer-checks -Wno-frame-address -Wno-format-truncation -Wno-format-overflow -O2 --param=allow-store-data-races=0 -Wframe-larger-than=1024 -fstack-protector-strong -Wno-unused-but-set-variable -Wimplicit-fallthrough -Wno-unused-const-variable -fno-omit-frame-pointer -fno-optimize-sibling-calls -fno-var-tracking-assignments -g -pg -fno-inline-functions-called-once -Wdeclaration-after-statement -Wvla -Wno-pointer-sign -fno-strict-overflow -fno-merge-all-constants -fmerge-constants -fno-stack-check -fconserve-stack -Werror=date-time -Werror=incompatible-pointer-types -Werror=designated-init -Werror -I../drivers/misc/mediatek/include/mt-plat/ -I../drivers/misc/mediatek/include/mt-plat/mt7623/include -I../arch/arm/mach-mt7623/include/mach -I../drivers/misc/mediatek/include/mt-plat -Idrivers/misc/mediatek/btif/common/inc -Idrivers/misc/mediatek/btif/common/plat_inc -I ../drivers/misc/mediatek/btif/common -I ./drivers/misc/mediatek/btif/common -DKBUILD_BASENAME='"mtk_btif"' -DKBUILD_MODNAME='"btif"' -c -o drivers/misc/mediatek/btif/common/mtk_btif.o ../drivers/misc/mediatek/btif/common/mtk_btif.c
In file included from ../drivers/misc/mediatek/btif/common/mtk_btif.c:40:0:
../drivers/misc/mediatek/btif/common/inc/mtk_btif.h:37:10: fatal error: btif_pub.h: No such file or directory
#include "btif_pub.h"
^~~~~~~~~~~~
compilation terminated.
../scripts/Makefile.build:265: recipe for target 'drivers/misc/mediatek/btif/common/mtk_btif.o' failed
../scripts/Makefile.build:509: recipe for target 'drivers/misc/mediatek/btif/common' failed
../scripts/Makefile.build:509: recipe for target 'drivers/misc/mediatek/btif' failed
../scripts/Makefile.build:509: recipe for target 'drivers/misc/mediatek' failed
../scripts/Makefile.build:509: recipe for target 'drivers/misc' failed
make[6]: *** [drivers/misc/mediatek/btif/common/mtk_btif.o] Error 1
make[5]: *** [drivers/misc/mediatek/btif/common] Error 2
make[4]: *** [drivers/misc/mediatek/btif] Error 2
make[3]: *** [drivers/misc/mediatek] Error 2
make[2]: *** [drivers/misc] Error 2
/home/pi/BPI-R2-4.14/Makefile:1649: recipe for target 'drivers' failed
make[1]: *** [drivers] Error 2
make[1]: *** Waiting for unfinished jobs....