Problem 1: $la and $lo would not expand with the intl/makefile
I couldn't get SUBST_SED to manually replace them either.
Use of MAKE_ENV also failed.
Problem 2: DragonFly doesn't have base libintl. This package will
not build without -lintl LDFLAG.
Solution was to convert existing SUBST_SED into a patch and expand
$la to "a" and $lo to "o" on the intl/Makefile.in file.
Tested on both DragonFly and NetBSD
