HI, Are you sure that '-mendu p-at=main' has no space between -mendu and p-at=... ? Anyway it seems to be strance that make returns an error with no gcc output.
~d Compiling: msp430-gcc -mmcu=msp430x1471 -g -O0 -Wall -Wcast-align -Wcast-qual -Wimplicit -W missing-declarations -Wmissing-prototypes -Wnested-externs -Wpointer-arith -Wred undant-decls -Wreturn-type -Wshadow -Wstrict-prototypes -Wswitch -Wunused -mendu p-at=main -DF_CPU=4000000 -Wl,-Map=Handheld.map,--cref -o Handheld.elf Handheld. c flash.c spi.c uart.c audio.c -lm make: *** [Handheld.elf] Error 1
