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https://github.com/openwrt/archive/commit/5e76bea8b4d45b87ea237bc19bcf8a2ac2ce9a42

Sadly, there's no explanation in the commit message. I guess it was
a different time back then. Anyway, I can tell from my previous post,
that the issue can fixed in the same way (i.e. adding CONFIG_REGMAP=y
to the sata/config-default and a revert of the kmod-regmap patch).
 
> This is a bit tricky to solve. We can't just generally stub out the
> regmap stuff unless compiled in, as a lot of regulators depend on it.
Right, it's becoming very tricky in OpenWrt patch context. In vanilla linux
it's pretty straight forward, since it does not allow regmap to be a module.
And I don't think upstream will be changing its stance on a regmap module.