Ok got it working for compiling to the bb (not x11 but sqlite3).

With codesourcery a lib and /usr/lib are suplied (from what i got the bin utils). Copying them (lib and usr/lib) in the root of the drive where fpc is makes it autodetect them.
But in /usr/lib are some .o files that do not agree with fpc so they must be removed.
Next you get the _fini and _init error again. But that can be solved by copying prt0.o over cprt0.o . And next compiling works.

With using dynlibs it is now possible to use sqlite3 dynamicaly e.g. only calling the libsqlite3.so.0 library at runtime so no more copying over lots of libs.

With that working i can now focus on getting an hello world opengles example working ...

PS CrossCompiling and using dynlibs still does not work for compiling to i386-linux on windows xp. Even my fastcgi application that worked before refuses to compile.
What is the 'standard' crosscompile tool for compiling with gcc on windows for linux? Maybe that comes with some distro independend base .so and .a files.