We're not supposed to build elf.c, it's template file.
Modified: branches/xmlbuildsystem/reactos/ntoskrnl/ntoskrnl.xml

Modified: branches/xmlbuildsystem/reactos/ntoskrnl/ntoskrnl.xml
--- branches/xmlbuildsystem/reactos/ntoskrnl/ntoskrnl.xml	2005-01-14 14:10:41 UTC (rev 13040)
+++ branches/xmlbuildsystem/reactos/ntoskrnl/ntoskrnl.xml	2005-01-14 14:11:13 UTC (rev 13041)
@@ -6,7 +6,6 @@
 	<define name="_DISABLE_TIDENTS" />
 	<define name="__NTOSKRNL__" />
 	<define name="__3GB__" />
-	<define name="__ELF_WORD_SIZE">32</define>
 	<include base="kjs">include</include>
 	<include base="ntoskrnl">include</include>
 	<library>csq</library>
@@ -259,7 +258,6 @@
 		<file>drvlck.c</file>
 		<file>elf32.c</file>
 		<file>elf64.c</file>
-		<file>elf.c</file>
 		<file>freelist.c</file>
 		<file>iospace.c</file>
 		<file>kmap.c</file>