It was spotted by MSVC build:
P:\Trunk_slave\MSVC-trunk\build\base\services\rpcss\irotp.c(28) : fatal error C1083: Cannot open include file: 'irot_s.h': No such file or directory
LINK : fatal error LNK1104: cannot open file 'CMakeFiles/rpcss.dir/irotp.c.obj'

In base\services\rpcss\irotp.c:28 we see: #include "irot_s.h"

This file is not present in ReactOS trunk. In WINE's RPCSS  http://source.winehq.org/git/wine.git/blob/HEAD:/programs/rpcss/irotp.c :28 we have: #include "irot.h" which is also missing, and listed in .gitignore:
http://source.winehq.org/git/wine.git/blob?f=.gitignore

260 programs/rpcss/irot.h
261 programs/rpcss/irot_s.c

I think we can safely clean it up, perhaps adding proper line to ros-diff, but i would like to ask you guys for confirmation.

Regards