So, here is the diff, sorry for the delay.
The new codes is garded between #ifdef, but the Makefiles modification are more of the "hardcoded" type.
All #ifdef HAVE_GLES contain GLES specific code, and with the use of eglport from Pickle, it should even compile with little to no modification on other GLES Linux, like RaspeberryPI or ODROID...
The #ifdef PANDORA are specific pandora modification, mainly keymapping and screen resolution (forcing resolution 800x480 fullscreen, with bigger fonts to make the game readable on the 5" screen).
Hope you can do something with this
Sebastien.