https://gcc.gnu.org/bugzilla/show_bug.cgi?id=119172

            Bug ID: 119172
           Summary: [12/13/14 regression] macOS SDK version is not set by
                    gcc
           Product: gcc
           Version: 15.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: target
          Assignee: unassigned at gcc dot gnu.org
          Reporter: fxcoudert at gcc dot gnu.org
  Target Milestone: ---

% cat b.c
int main (void) { return 0; }
% clang b.c
% otool -l a.out | grep sdk               
      sdk 15.2
% codesign -dvvv a.out 2>&1 | grep warning
% gcc-14 b.c                              
% otool -l a.out | grep sdk               
      sdk n/a
% codesign -dvvv a.out 2>&1 | grep warning
Library validation warning=OS X SDK version before 10.9 does not support
Library Validation

When SDK is unset, the binaries cannot be later notarized:
https://developer.apple.com/documentation/security/resolving-common-notarization-issues#Use-the-macOS-109-SDK-or-later

This was reported to projects like conda-forge
(https://github.com/conda/conda/issues/14025) and homebrew
(https://github.com/Homebrew/homebrew-core/issues/209981).

This behaviour was introduced in
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110624

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