Seems to be another manifestation of JDK-8284732.

% CONF=macosx-aarch64-zero-fastdebug make images
Using exact match for CONF=macosx-aarch64-zero-fastdebug (other matches are possible)
Building target 'images' in configuration 'macosx-aarch64-zero-fastdebug'
Creating support/modules_libs/java.base/libfallbackLinker.dylib from 1 file(s)
In file included from /Users/shipilev/Work/shipilev-jdk/src/java.base/share/native/libfallbackLinker/fallbackLinker.c:29:
/Applications/Xcode.app/Contents/Developer/Platforms/MacOSX.platform/Developer/SDKs/MacOSX13.3.sdk/usr/include/ffi/ffi.h:483:5: error: 'FFI_GO_CLOSURES' is not defined, evaluates to 0 [-Werror,-Wundef]
#if FFI_GO_CLOSURES
    ^
1 error generated.
make[3]: *** [/Users/shipilev/Work/shipilev-jdk/build/macosx-aarch64-zero-fastdebug/support/native/java.base/libfallbackLinker/fallbackLinker.o] Error 1
make[3]: *** Waiting for unfinished jobs....
make[2]: *** [java.base-libs] Error 2