I have updated my patch according to Pedro Alves and Thomas Schwinge's comments this week.
The main part of change is described in the mail-list, like
- add comment to describe the different between gdb and gdbserver
- adjust Makefile to re-use the exist files instead of using soft link
- generate the patch based on the current upstream master branch
- remove spurious blanks and revert back the '^L' (which I didn't know it has been used as the separate character for GNU Formating)
- use #ifdef GDBSERVER as less as I can.
Now, I am running the testcase for native and gdbserver.