For who is interested, I have build Mesa 22.0.1, SDL 2.0.20 and EmulationStation from source code on latest Raspberry Pi OS Lite and all work as expected (Full KMS and other stuff)
Contributions to the project are always appreciated, so if you would like to support us with a donation you can do so here.
Hosting provided by Mythic-Beasts. See the Hosting Information page for more information.