--->---
.../arm-buildroot-linux-uclibcgnueabi-gcc -static -lintl  quotastats.o common.o pot.o   -o quotastats
.../arm-buildroot-linux-uclibcgnueabi-gcc -static -lintl  xqmstats.o common.o pot.o   -o xqmstats
quotastats.o: In function `get_proc_num':
quotastats.c:(.text+0x58): undefined reference to `libintl_gettext'
quotastats.o: In function `main':
quotastats.c:(.text.startup+0x138): undefined reference to `libintl_gettext'
quotastats.c:(.text.startup+0x1b4): undefined reference to `libintl_gettext'
quotastats.c:(.text.startup+0x1c4): undefined reference to `libintl_gettext'
quotastats.c:(.text.startup+0x228): undefined reference to `libintl_gettext'
quotastats.o:quotastats.c:(.text.startup+0x238): more undefined references to `libintl_gettext' follow
pot.o: In function `gettexton':
pot.c:(.text+0x1c): undefined reference to `libintl_bindtextdomain'
pot.c:(.text+0x28): undefined reference to `libintl_textdomain'
collect2: error: ld returned 1 exit status
make[2]: *** [quotastats] Error 1
make[2]: *** Waiting for unfinished jobs....
xqmstats.o: In function `main':
xqmstats.c:(.text.startup+0x70): undefined reference to `libintl_gettext'
xqmstats.c:(.text.startup+0x100): undefined reference to `libintl_gettext'
xqmstats.c:(.text.startup+0x10c): undefined reference to `libintl_gettext'
xqmstats.c:(.text.startup+0x11c): undefined reference to `libintl_gettext'
xqmstats.c:(.text.startup+0x12c): undefined reference to `libintl_gettext'
xqmstats.o:xqmstats.c:(.text.startup+0x13c): more undefined references to `libintl_gettext' follow
--->---

The reason seems to be in improper location of "-lintl".
Incase of static linkage it should be after (on left side) object files that call symbols of the library.

In other words following command line will work:
--->---
arm-buildroot-linux-uclibcgnueabi-gcc -static quotastats.o common.o pot.o -lintl  -o quotastats
--->---

In its turn "-lintl" is put in the beginning of command line because it's a part of LDFLAGS in quota's Makefile. And in "package/quota/quota.mk" we explicitly set it with "QUOTA_LDFLAGS += -lintl".

So the only proper fix I may think of is modification of quota's Makefile.in so that libraries are appended in the end of link command separately from LDFLAGS or move LDFLAGS in the end.