I consider this a bug. But I’m at a loss of further debugging this issue. The Nix expression for emacs references cc-stuff only in case nativeComp is enabled, but this defaults to false.
I would appreciate any insights on this weird dependency (and volunteer for submitting a pull request once I understand the issue)
$ nix why-depends --all nixpkgs#emacs nixpkgs#gcc
'/nix/store/fyp43pws9vl4y2g6dwj7f8ycz9pgk31q-emacs-27.1' does not depend on '/nix/store/azayfhqyg9mjyv6rv9bcypi6ws8aqfmy-gcc-wrapper-9.3.0'
Thank you @hmenke! If the fix has been rolled back before, then I consider this issue to unfortunately be above my pay grade. But it was interesting to deep into this problem!