There were several issues.
When comes to %make_build script it looks like an absolute/relative path issue while creating Makefile. I can build PROJECT if I directly use in spec file an absolute path to PROJECT directory:
%qtc_qmake5 \
/home/USER/SailfishOSProjects/PROJECT
Second, INSTALLS section in .pro file is required for qt515 macro scripts:
# Default rules for deployment.
target.path = /usr/bin
desktop.path = /usr/share/applications
desktop.files = *.desktop
icons.path = /usr/share/icons/hicolor/86x86/apps/
icons.files = sample-sfos-qqc2.png
qml.path = /usr/share/$$TARGET/
qml.files = qml/
INSTALLS += target desktop icons qml
not to mention about:
Messages from sb2:
(WARNING) qmake[22639/1870329664] Path not found for FD 4, for __fxstatat64()
... a lot
(WARNING) qmake[22639/1870329664] Path not found for FD 3, for __fxstatat64()
# exit 0 (0)
after build.