I looked into the build failure a little: for me, it appears that perf is being compiled with /usr/bin/gcc. Using a devshell and invoking make explicitly with ARCH=arm64 CROSS_COMPILE=aarch64-oe-gnu the build progressed a little further but I subsequently ran into issues with -fstack-protector being set (and not supported by the toolchain) in addition to other build failures in the scripting parts of the perf tree.
I looked into the build failure a little: for me, it appears that perf is being compiled with /usr/bin/gcc. Using a devshell and invoking make explicitly with ARCH=arm64 CROSS_COMPILE= aarch64- oe-gnu the build progressed a little further but I subsequently ran into issues with -fstack-protector being set (and not supported by the toolchain) in addition to other build failures in the scripting parts of the perf tree.