On my x86_64-linux-gnu with a childhurd, util-linux fails to compile.

$ guix build util-linux --system=i586-gnu
> [exporting path ...]
> offloading build of /gnu/store/nih[...]8fxg-util-linux-2.35.1.drv to 'localhost'
> [log, attached in e-mail]

$ guix --version
> guix (GNU Guix) 3f3d66377c052d6121b46db53391614329fa4ffb

Some bits that seem relevant:

>        fdisk: MBR - sort                     ... OK
>        fdisk: invalid input tests            ... FAILED (fdisk/oddinput)
>        fdisk: sunlabel tests                 ... OK
> [...]
>        hwclock: system to hw                ... SKIPPED (no root permissions)
>        ipcs: headers                        ... FAILED (ipcs/headers)
>        ipcs: limits overflow                ... SKIPPED (no root permissions)
> [...]
>                 : ends-with                   ... OK
>                 : mountpoint                  ... FAILED (libmount/utils-mountpoint)
>                 : mountpoint-subdir           ... SKIPPED (no /proc)
> [...]
>  3 tests of 204 FAILED

To be investigated ...

Greeings,
Maxime.