INSTALL_HEADERS + RELEASE=resolute still fails on Ubuntu 24.04 hosts: qemu-user 8.2 lacks openat2

### What happened?

Follow-up to #10166. On an Ubuntu 24.04 amd64 host (Hetzner Cloud cpx62, stock ubuntu-24.04 image, kernel 6.8.0-138), an arm64 resolute image (odroidhc4 edge, main 77cbfff11) still fails in the linux-headers postinst:

```
tar: include/config: Cannot mkdir: Function not implemented
dpkg: error processing package linux-headers-edge-meson64 (--configure)
```

tar in resolute uses openat2 since 1.35+dfsg-4ubuntu0.2 (CVE-2025-45582); qemu-user 8.2.2 from Ubuntu 24.04 does not implement it (`-strace`: `Unknown syscall 437`). The current 1.35+dfsg-4ubuntu0.4 fails the same way. The #10209 check ran on a resolute host (qemu 10). With a static qemu-user 10.2.1 registered in binfmt the same tar works.

### How to reproduce?

On the same host (Ubuntu 24.04 amd64, qemu-user-static 8.2.2+ds-0ubuntu1.18):

```
docker run --rm --platform linux/arm64 ubuntu:26.04 sh -c 'mkdir -p /s/d && echo x > /s/d/f && tar -C /s -cf /x.tar d && mkdir /o && tar -C /o -xf /x.tar'
tar: d/f: Cannot open: Function not implemented
```

### Branch

main (main development branch)

### On which host OS are you running the build script and observing this problem?

Ubuntu 24.04 Noble

### Are you building on Windows WSL2?

- [ ] Yes, my Ubuntu/Debian/OtherOS is running on WSL2

### Relevant log URL

https://paste.armbian.de/pasiridomi

### Code of Conduct

- [X] I agree to follow this project's Code of Conduct

Start with the provided docker reproduction on Ubuntu 24.04 using qemu-user-static 8.2.2, then compare it with the static qemu-user 10.2.1 setup described in the report. Review the linked log and the linux-headers postinst failure; done means the resolute arm64 build completes without tar reporting openat2 or “Function not implemented” errors.

Written by the indexing model from the issue text.