The AY8910 sound chip isn't used by NeoGeo hardware, so the following line could be removed safely:
SOUNDS+=AY8910@
I'm speaking of REAL NeoGeo hardware games. I don't know if some homebrew/hacks use this chip. With official MAME source it isn't needed at all.
And also, but this is simple a matter of different ways to made the same thing, instead of commenting out code in 2610intf.c , you can add this to the sound cores in your mak file:
SOUNDS+=YM2610B@