I'm a little bit further now...
"make" cannot extract the neccessary objects from libc.a but I've extracted them manually and copy them to the specific folder.
The menuindex.py cannot open menuindex.txt but I could build an autoexec.bin for my 7D... and it's WORKING!!!
[/b]$ make V=1
( echo const char build_version[] = v2.3.NEXT.2012Oct02.7D203
/bin/sh: ; echo const: command not found
/bin/sh: ; echo const: command not found
/bin/sh: ; echo const: command not found
/bin/sh: ; ) > ../../platform/7D.203/version.c: No such file or directory
~/arm-toolchain462/bin/arm-none-eabi-gcc-4.6.2 -Wp,-MMD,./.version.o.d -Wp,-MT,version.o -nostdlib -fomit-frame-pointer -fno-strict-aliasing -DCONFIG_MAGICLANTERN=1 -DCONFIG_7D=1 -DRESTARTSTART=0xC80100 -DROMBASEADDR=0xFF010000 -DVERSION=\"v2.3.NEXT.2012Oct02.7D203\" -DCONFIG_DEBUGMSG=0 -Os -Wall -W -mstructure-size-boundary=32 -Wno-unused-parameter -Wno-implicit-function-declaration -Wno-unused-function -Wno-missing-field-initializers -Wno-format -std=gnu99 -D__ARM__ -I. -I../../src -c -o version.o ../../platform/7D.203/version.c
cd ../../doc; python2 menuindex.py
Could not open menuindex.txt
mkdir: cannot create directory `cam': File exists
~/arm-toolchain462/bin/arm-none-eabi-gcc-4.6.2 -Wp,-MMD,./.menuindex.o.d -Wp,-MT,menuindex.o -nostdlib -fomit-frame-pointer -fno-strict-aliasing -DCONFIG_MAGICLANTERN=1 -DCONFIG_7D=1 -DRESTARTSTART=0xC80100 -DROMBASEADDR=0xFF010000 -DVERSION=\"v2.3.NEXT.2012Oct02.7D203\" -DCONFIG_DEBUGMSG=0 -Os -Wall -W -mstructure-size-boundary=32 -Wno-unused-parameter -Wno-implicit-function-declaration -Wno-unused-function -Wno-missing-field-initializers -Wno-format -std=gnu99 -D__ARM__ -I. -I../../src -c -o menuindex.o ../../src/menuindex.c
~/arm-toolchain462/bin/arm-none-eabi-gcc-4.6.2 -o magiclantern -N -nostdlib -mthumb-interwork -march=armv5te -T magiclantern.lds ../../src/entry.o boot-hack.o stubs.o version.o bmp.o font-dyn.o config.o menu.o debug.o stdio.o audio.o bitrate.o property.o propvalues.o gui.o gui-common.o misc.o tweaks.o lens.o picstyle.o cfn.o zebra.o shoot.o chdk-gui_draw.o movtweaks.o my_memset.o menuhelp.o menuindex.o af_patterns.o focus.o notify_box.o bootflags.o dialog_test.o vram.o morse.o aj_port.o fps-engio.o hdr.o lv-img-engio.o state-object.o tasks.o beep.o ptp.o ptp-ml.o ptp-chdk.o libstdio.a -lm -lgcc -Xlinker -Map=location.map
~/arm-toolchain462/bin/arm-none-eabi-objcopy -O binary magiclantern magiclantern.bin
~/arm-toolchain462/bin/arm-none-eabi-gcc-4.6.2 -Wp,-MMD,./.reboot.o.d -Wp,-MT,reboot.o -nostdlib -fomit-frame-pointer -fno-strict-aliasing -DCONFIG_MAGICLANTERN=1 -DCONFIG_7D=1 -DRESTARTSTART=0xC80100 -DROMBASEADDR=0xFF010000 -DVERSION=\"v2.3.NEXT.2012Oct02.7D203\" -DCONFIG_DEBUGMSG=0 -Os -Wall -W -mstructure-size-boundary=32 -Wno-unused-parameter -Wno-implicit-function-declaration -Wno-unused-function -Wno-missing-field-initializers -Wno-format -std=gnu99 -D__ARM__ -I. -I../../src -c -o reboot.o ../../src/reboot.c
~/arm-toolchain462/bin/arm-none-eabi-gcc-4.6.2 -o autoexec -nostdlib -march=armv5te -e _start -Ttext 0x40800000 reboot.o -Xlinker --cref -Xlinker -Map=autoexec.map
autoexec.bin: 315392 bytes
Program Headers:
Type Offset VirtAddr PhysAddr FileSiz MemSiz Flg Align
LOAD 0x000060 0x00c80100 0x00c80100 0x4a8bd 0x55d8b RWE 0x10
~/arm-toolchain462/bin/arm-none-eabi-objcopy -O binary autoexec autoexec.bin
Edit:
$ ~/arm-toolchain462/bin/arm-none-eabi-ar x /home/Pel/arm-toolchain462/arm-none-eabi/lib/libc.a lib_a-setjmp.o
/home/Pel/arm-toolchain462/arm-none-eabi/lib/libc.a: No such file or directory
D:\util\cygwin\home\Pel\arm-toolchain462\bin\arm-none-eabi-ar.exe:
$ ls /home/Pel/arm-toolchain462/arm-none-eabi/lib/libc.a
/home/Pel/arm-toolchain462/arm-none-eabi/lib/libc.a