Use of ${PN} in source file names will lead to failure if the recipe is extended to build for native using BBCLASSEXTEND. A cursory look of the Poky repository reveals more than 60 recipes using this incorrectly.
Created attachment 109 [details] Fix SRC_URI for native build To be clear, the problem is with the use of ${PN} in SRC_URI lists. An example is atk which currently fails if you try to build atk-native. The attached patch shows how to fix this particular recipe.
Fixed in 257a9edb4b6a12cc1c990f6bb2d8e5a6fb560823 in Poky master.