The xtensa UAPI headers do not provide 'struct pt_regs',
triggering an error:

usr/include/linux/bpf_perf_event.h:14:28: error: field 'regs' has incomplete type

Disable the header tests for this file on xtensa.

Signed-off-by: Thomas Weißschuh <thomas.weissschuh@linutronix.de>
---
 usr/include/Makefile | 4 ++++
 1 file changed, 4 insertions(+)

diff --git a/usr/include/Makefile b/usr/include/Makefile
index a9a861ec8702..fd29c11c35cb 100644
--- a/usr/include/Makefile
+++ b/usr/include/Makefile
@@ -65,6 +65,10 @@ no-header-test += asm/uctx.h
 no-header-test += asm/fbio.h
 endif
 
+ifeq ($(SRCARCH),xtensa)
+no-header-test += linux/bpf_perf_event.h
+endif
+
 # asm-generic/*.h is used by asm/*.h, and should not be included directly
 no-header-test += asm-generic/%
 

-- 
2.52.0