Because make cannot find grep and egrep. The UNIX_COMMAND_PATH is pointing to /bin, but grep and egrep are located in /usr/bin.
So make cannot find the version of file /usr/include/alsa/version.h.
Looking into icedtea-2.3.3/openjdk-boot/jdk/make/common/shared/Defs-linux.gmk, UNIX_COMMAND_PATH can be defined as ALT_UNIX_PATH:
UNIXCOMMAND_PATH :=$(call PrefixPath,$(ALT_UNIXCOMMAND_PATH)) just
export ALT_UNIXCOMMAND_PATH=/usr/bin ln -s /bin/sh /usr/bin/sh Then make returns no error. If make complains something not found in /usr/bin/ but it is located in /bin, just make a symbolic link to /bin.