The the output of ldd /home/USER/openwrt/build_dir/target-x86_64_musl/linux-x86_64/linux-4.19.81/samples/bpf/../..//tools/build/fixdep - it is likely that it will report unresolved library dependencies.
Yep. Something with glibc. Just deletet whole OpenWrt build root, that's why I do not have the ldd output right now.
What I did:
Compile kernel with CONFIG_SAMPLES=y or modify kernel Makefile...
make target/linux/prepare
Add under samples/Makefile the bpf directory
make target/linux/compile
...
The Makefile under the bpf directory is resetting the srctree and LDFLAGS and stuff like this. I think this is very problematic. I will try to build it in an OpenWrt environment directly on the system.