Starting from a semi-clean build (new build/tmp, but with preexisting shared state cache), and a freshly updated set of metadata, I ran bitbake fsl-image-test, here is the header printout:

john@leo:~/fsl-community-bsp/build$ MACHINE=wandboard-dual bitbake fsl-image-test
Loading cache: 100% |###########################################| ETA:  00:00:00
Loaded 1706 entries from dependency cache.

Build Configuration:
BB_VERSION        = "1.19.1"
BUILD_SYS         = "x86_64-linux"
NATIVELSBSTRING   = "Ubuntu-12.04"
TARGET_SYS        = "arm-poky-linux-gnueabi"
MACHINE           = "wandboard-dual"
DISTRO            = "poky"
DISTRO_VERSION    = "1.4+snapshot-20130712"
TUNE_FEATURES     = "armv7a vfp neon"
TARGET_FPU        = "vfp-neon"
meta
meta-yocto        = "(nobranch):a63229917a5708de2d161aba0d67168ce0da6365"
meta-oe           = "(nobranch):c383d6230942bb1558cee02764bced09031cb70f"
meta-fsl-arm      = "master-next:e2f010bec19aef73b4731cb4f66c7412d59b265c"
meta-fsl-arm-extra = "(nobranch):3898b9dfa4bc81791665179d8854d47a5080060e"
meta-fsl-demos    = "(nobranch):eb6bd0d3e799c9053f80104194a0f2a37fb690e2"

~snip~

| /home/john/fsl-community-bsp/build/tmp/sysroots/x86_64-linux/usr/libexec/armv7a-vfp-neon-poky-linux-gnueabi/gcc/arm-poky-linux-gnueabi/4.8.1/ld: cannot find -lGL
| collect2: error: ld returned 1 exit status
| make: *** [libGLU.la] Error 1
| ERROR: oe_runmake failed
| ERROR: Function failed: do_compile (log file is located at /home/john/fsl-community-bsp/build/tmp/work/armv7a-vfp-neon-poky-linux-gnueabi/libglu/2_9.0.0-0/temp/log.do_compile.7553)
ERROR: Task 4474 (/home/john/fsl-community-bsp/sources/poky/meta/recipes-graphics/mesa/libglu_9.0.0.bb, do_compile) failed with exit code '1'
NOTE: Tasks Summary: Attempted 2355 tasks of which 2351 didn't need to be rerun and 1 failed.
Waiting for 0 running tasks to finish:

Summary: 1 task failed:

/home/john/fsl-community-bsp/sources/poky/meta/recipes-graphics/mesa/libglu_9.0.0.bb, do_compile
Summary: There was 1 ERROR message shown, returning a non-zero exit code. 

- I encountered the same exact issue with libglu (not able to find -lGL or libGL.so)
- Running bitbake gpu-viv-bin-mx6q followed by bitbake fsl-image-test worked to create an image

I'm fairly sure that libGL.so is not being populated into the sysroot before libglu runs its do_compile task, so it seems to be a dependency problem to me. But others should see this problem as well and they are not.

Then, I started from a brand new shared state cache and new build/tmp just to eliminate the possibility of any issues that could be part of my personal setup here.  I had the same result.