@pfr It's all about options/choices but, if you ask me, I would say:
These should be set. Probably not as critical as when the package database was moved, might be overkill in the future but, they won't harm anything,
PKG_DBDIR= /usr/pkg/pkgdb
LOCALBASE= /usr/pkg
VARBASE= /var
PKG_TOOLS_BIN= /usr/pkg/sbin
PKGINFODIR= info
PKGMANDIR= man
These are for build speed,
PKGSRC_USE_MKTOOLS= yes
MAKE_JOBS= 4 # Set to the number of cpu cores
Other things are preferences and package options. But, you might want to set at least ALLOW_VULNERABLE_PACKAGES
and ACCEPTABLE_LICENSES
Besides the problematic ones that you had set, already discussed on this or, other threads, there's one more that you might want to remove, WKROBJDIR= /usr/work
.