I have done some digging around with HotBot:

Basic details on building the gcc toolchain
More detail on the same
Links to other ARM Linux sites

Hugo has said before that empeg uses glibc 2.1 and I suspect the target type is arm-linux (i.e. elf).
There I go guessing at things I don't know anything about again, I'm sure Hugo or Mike will be along soon to correct me...

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Unit serial number 47 (was 330 in the queue)...