To quote a bit of the code/Makefile that I got when I did a CVS grab not too long ago:
LDLIBS = -L/usr/X11R6/lib -lSDL -lGL -lGLU -lpthread
CXXFLAGS = \
-g \
-I/usr/local/include/SDL \
-I. \
-fno-exceptions \
-D_DEBUG -DNO_CD_CHECK -UNDEBUG \
-DNO_DIRECT3D $(SOUND_DEF) $(JOYSTICK_DEF) $(NETWORK_DEF) $(OPENGL_DEF)
Looks pretty Linux (or at least Linux OpenGL port) specific to me.

Managed to get it to compile under PS2Linux but not under Cygwin. I got the following:
In file included from globalincs/pstypes.h:241,
from anim/animplay.h:108,
from anim/animplay.cpp:187:
windows_stub/config.h:193: declaration of C function `void strlwr(char *)' confl
icts with
/usr/include/string.h:70: previous declaration `char * strlwr(char *)' here
In file included from graphics/grinternal.h:143,
from anim/animplay.cpp:193:
graphics/font.h:124: `NAME_MAX' was not declared in this scope
In file included from anim/animplay.cpp:196:
cfile/cfile.h:604: `NAME_MAX' was not declared in this scope
anim/animplay.cpp: In function `void anim_display_info(char *)':
anim/animplay.cpp:1177: `NAME_MAX' undeclared (first use this function)
anim/animplay.cpp:1177: (Each undeclared identifier is reported only once
anim/animplay.cpp:1177: for each function it appears in.)
anim/animplay.cpp:1179: `filename' undeclared (first use this function)
make: *** [anim/animplay.o] Error 1
Looking at the makefiles themselves, I think the new Makefile (replacing the old Code.mak) was written pretty much from scratch. The two don't even look similar in format. It also has Win32 specific stuff (like the stand alone server support) commented out.
Edit: Don't forget, the GCC support was a side effect of the OpenGL port, not a stated goal IIRC.