theorarm: not compiling with CFLAGS="-DOC_ARM_ASM"

theoarm doesn't compile with -DOC_ARM_ASM on svn 17354.

Following the instructions here in ticket #1712 (closed), make stops at step 5 with

make[2]: Entering directory `/home/erik/test/theorarm-merge-branch/examples'
gcc -DHAVE_CONFIG_H -I. -I.. -I../include     -DOC_ARM_ASM -MT dump_video.o -MD -MP -MF .deps/dump_video.Tpo -c -o dump_video.o dump_video.c
mv -f .deps/dump_video.Tpo .deps/dump_video.Po
/bin/bash ../libtool  --tag=CC   --mode=link gcc  -DOC_ARM_ASM   -o dump_video dump_video.o  ../lib/libtheoradec.la -logg   
libtool: link: gcc -DOC_ARM_ASM -o .libs/dump_video dump_video.o  ../lib/.libs/libtheoradec.so -logg
../lib/.libs/libtheoradec.so: undefined reference to `oc_dec_coded_flags_unpack'
../lib/.libs/libtheoradec.so: undefined reference to `oc_filter_hedge'
../lib/.libs/libtheoradec.so: undefined reference to `oc_memset_al_mult8arm'
../lib/.libs/libtheoradec.so: undefined reference to `oc_filter_vedge'
../lib/.libs/libtheoradec.so: undefined reference to `oc_memzero_16_64arm'
../lib/.libs/libtheoradec.so: undefined reference to `oc_memzero_ptrdiff_64arm'
../lib/.libs/libtheoradec.so: undefined reference to `oc_state_vtable_init_arm'
../lib/.libs/libtheoradec.so: undefined reference to `oc_dering_block'
../lib/.libs/libtheoradec.so: undefined reference to `oc_sb_run_unpack'
collect2: ld returned 1 exit status

Now my guess would be that some of the *.s files in lib/arm/ are not listed in the Makefile?