I reverted the suggested commit and now getting the below error 

comm/timer.c: In function 'timer_irq':
comm/timer.c:184:35: warning: unused parameter 'irq' [-Wunused-parameter]
  184 | static void timer_irq(enum irq_nr irq)
      |                       ~~~~~~~~~~~~^~~
  AR     comm/libcomm.a
arm-none-eabi-ar: `u' modifier ignored since `D' is the default (see `U')
  CC     tiffs/globals.o
  CC     tiffs/init.o
  CC     tiffs/readfile.o
tiffs/readfile.c:29:14: warning: declaration of built-in function 'index' without a prototype; expected 'char *(const char *, int)' [-Wbuiltin-declaration-mismatch]
   29 | extern char *index();
      |              ^~~~~
  AR     tiffs/libtiffs.a
arm-none-eabi-ar: `u' modifier ignored since `D' is the default (see `U')
  LD     board/compal_e88/hello_world.highram.elf
arm-none-eabi-ld: Error: unable to disambiguate: -nostartfiles (did you mean --nostartfiles ?)
make[1]: *** [Makefile.inc:138: board/compal_e88/hello_world.highram.elf] Error 1
make[1]: Leaving directory '/home/nokia-lab3/osmocom-bb/src/target/firmware'
make: *** [Makefile:100: firmware] Error 2

Also you mentioned that people are getting this error while using the old "arm-elf-*"  Toolchain, May you please guide me on where I can get the new Toolchain ? So I do need to make these reverts .

Currently I am following the OSMOCOM Guide and installing the toolchain as mentioned below .

sudo apt install gcc-arm-none-eabi

BR//

Niraj Kumar