Looks like these were copied & pasted as nothing from them are used.
+2021-05-13 Mike Frysinger <vapier@gentoo.org>
+
+ * lm32-tdep.c: Delete gdb/callback.h, gdb/remote-sim.h, and
+ sim-regno.h include.
+
2021-05-13 Simon Marchi <simon.marchi@efficios.com>
* inf-child.h (inf_child_target) <follow_exec>: New.
#include "remote.h"
#include "gdbcore.h"
#include "gdb/sim-lm32.h"
-#include "gdb/callback.h"
-#include "gdb/remote-sim.h"
-#include "sim-regno.h"
#include "arch-utils.h"
#include "regcache.h"
#include "trad-frame.h"