This is because it just doesn't support that mode. Fixed thus.
Tested and bootstrapped on x86_64-unknown-linux-gnu against trunk.
Note that the bootstrap with -ftrack-macro-expansion turned on
exhibits other separate issues that are addressed in subsequent
patches. This patch just fixes one class of problems.
The patch does pass bootstrap with -ftrack-macro-expansion turned off,
though.
libcpp/
* macro.c (cpp_sys_macro_p): Support -ftrack-macro-expansion.