The build seems to fail early with:

[...]
        Libgcrypt v1.8.4 has been configured as follows:

        Platform:                  NetBSD (x86_64--netbsd)
        Hardware detection module: hwf-x86
        Enabled cipher algorithms: arcfour blowfish cast5 des aes twofish
                                   serpent rfc2268 seed camellia idea salsa20
                                   gost28147 chacha20
        Enabled digest algorithms: crc gostr3411-94 md4 md5 rmd160 sha1
                                   sha256 sha512 sha3 tiger whirlpool stribog
                                   blake2
        Enabled kdf algorithms:    s2k pkdf2 scrypt
        Enabled pubkey algorithms: dsa elgamal rsa ecc
        Random number generator:   default
        Try using jitter entropy:  yes
        Using linux capabilities:  no
        Try using Padlock crypto:  no
        Try using AES-NI crypto:   no
        Try using Intel PCLMUL:    yes
        Try using Intel SSE4.1:    yes
        Try using DRNG (RDRAND):   yes
        Try using Intel AVX:       yes
        Try using Intel AVX2:      yes
        Try using ARM NEON:        n/a
        Try using ARMv8 crypto:    n/a

=> Modifying libtool scripts to use pkgsrc libtool
=> Modifying libtool scripts to use pkgsrc depcomp
socklen=`/usr/bin/grep '^#define socklen_t' /tmp/pkgsrc/wip/libgcrypt-32/work/libgcrypt-1.8.4/config.h || true`;  /bin/mv /tmp/pkgsrc/wip/libgcrypt-32/work/libgcrypt-1.8.4/src/gcrypt.h /tmp/pkgsrc/wip/libgcrypt-32/work/libgcrypt-1.8.4/src/gcrypt.h.old;  /usr/bin/sed -e "s,^/\* socklen_t \*/,$socklen,"  /tmp/pkgsrc/wip/libgcrypt-32/work/libgcrypt-1.8.4/src/gcrypt.h.old > /tmp/pkgsrc/wip/libgcrypt-32/work/libgcrypt-1.8.4/src/gcrypt.h
===> Building for compat32_libgcrypt-1.8.4
--- all ---
/usr/bin/make  all-recursive
--- all-recursive ---
Making all in compat
--- compat.lo ---
/bin/sh ../libtool  --tag=CC    --mode=compile gcc -DHAVE_CONFIG_H  -I. -I..  -I../src -I../src -I/usr/pkg/include -I/usr/pkg/include -I/usr/include   -O2 -m32 -pipe -O2 -march=haswell -D_FORTIFY_SOURCE=2 -I/usr/pkg/include -I/usr/include -fvisibility=hidden -fno-delete-null-pointer-checks -Wall -MT compat.lo -MD -MP -MF .deps/compat.Tpo -c -o compat.lo compat.c
libtool: compile:  gcc -DHAVE_CONFIG_H -I. -I.. -I../src -I/tmp/pkgsrc/wip/libgcrypt-32/work/.buildlink/include -O2 -m32 -pipe -O2 -march=haswell -D_FORTIFY_SOURCE=2 -fvisibility=hidden -fno-delete-null-pointer-checks -Wall -MT compat.lo -MD -MP -MF .deps/compat.Tpo -c compat.c  -fPIC -DPIC -o .libs/compat.o
In file included from ../src/gcrypt-int.h:27:0,
                 from ../src/visibility.h:38,
                 from ../src/g10lib.h:39,
                 from compat.c:22:
../src/gcrypt.h:30:10: fatal error: gpg-error.h: No such file or directory
 #include <gpg-error.h>
          ^~~~~~~~~~~~~
compilation terminated.
*** [compat.lo] Error code 1

make[2]: stopped in /tmp/pkgsrc/wip/libgcrypt-32/work/libgcrypt-1.8.4/compat
1 error
[...]

(Despice libgpg-error-1.36 is installed.)