I'm trying to build https://github.com/llvm/llvm-project/tree/main/libcxx in "bare metal simulation" mode. It is similar to cross compile by the actual target is x86 application. The LLVM libcxx relies on "ENVIRONMENT_MAC_OS_X_VERSION_MIN_REQUIRED" in case of compiling on MAC. So I pass both "-U__APPLE__" and "-U__ENVIRONMENT_MAC_OS_X_VERSION_MIN_REQUIRED__".
pkgutil --pkg-info=com.apple.pkg.CLTools_Executables
package-id: com.apple.pkg.CLTools_Executables
version: 15.1.0.0.1.1700200546