Looks like the issue was solved once I've updated on to the latest release candidate: 11.0.1 Beta (20B5022a)

So, for me installing 1.0.2 was successful once I downgraded Xcode down to beta 2 and reinstall command line tools with the same version. Then reboot and brew upgrade went ok. Once done I downloaded actual blob with game porting toolkit from dev site and copied the libs into wine. Worked like a charm. Yesterday I noticed that 1.0.3 appeared in brew. I initiated the upgrade and faced the same issue during make. I tested different Xcode versions and make && make install succeeded under Xcode and command line tools beta 5. But... there is no 1.0.3 blob in dev site yet :) So now wine can't find GPU because libs are from different versions. Need to wait until devs shared the latest game porting toolkit blob. It's a bit strange that resource exposure is out of sync.