Я же говорил - замени .include <> на .include " ". Все собралось
AVRASM: AVR macro assembler 2.1.30 (build 592 Nov 7 2008 12:38:17)
Copyright (C) 1995-2008 ATMEL Corporation
C:\XAVR\90USB\90usb.asm(2): Including file 'C:\XAVR\90USB\usb1287def.inc'
C:\XAVR\90USB\90usb.asm(3): Including file 'C:\XAVR\90USB\equ.inc'
C:\XAVR\90USB\90usb.asm(4): Including file 'C:\XAVR\90USB\memory.inc'
C:\XAVR\90USB\memory.inc(16): warning: Use of undefined or forward referenced symbol 'CodeResponsEnd' in .equ/.set
C:\XAVR\90USB\90usb.asm(4): info: 'C:\XAVR\90USB\memory.inc' included from here
C:\XAVR\90USB\90usb.asm(5): Including file 'C:\XAVR\90USB\registers.inc'
C:\XAVR\90USB\90usb.asm(47): Including file 'C:\XAVR\90USB\code.asm'
C:\XAVR\90USB\code.asm(14): warning: Use of undefined or forward referenced symbol 'EndCodeDeviceDescriptor' in .equ/.set
C:\XAVR\90USB\90usb.asm(47): info: 'C:\XAVR\90USB\code.asm' included from here
C:\XAVR\90USB\code.asm(42): warning: Use of undefined or forward referenced symbol 'EndCodeConfigDescriptor' in .equ/.set
C:\XAVR\90USB\90usb.asm(47): info: 'C:\XAVR\90USB\code.asm' included from here
C:\XAVR\90USB\code.asm(61): warning: Use of undefined or forward referenced symbol 'EndCodeManufacturer' in .equ/.set
C:\XAVR\90USB\90usb.asm(47): info: 'C:\XAVR\90USB\code.asm' included from here
C:\XAVR\90USB\code.asm(74): warning: Use of undefined or forward referenced symbol 'EndCodeProduct' in .equ/.set
C:\XAVR\90USB\90usb.asm(47): info: 'C:\XAVR\90USB\code.asm' included from here
C:\XAVR\90USB\code.asm(81): warning: Use of undefined or forward referenced symbol 'EndSerialNumber' in .equ/.set
C:\XAVR\90USB\90usb.asm(47): info: 'C:\XAVR\90USB\code.asm' included from here
C:\XAVR\90USB\90usb.asm(48): Including file 'C:\XAVR\90USB\init.asm'
C:\XAVR\90USB\90usb.asm(50): Including file 'C:\XAVR\90USB\usb.asm'
C:\XAVR\90USB\90usb.asm(51): Including file 'C:\XAVR\90USB\interrupts.asm'
C:\XAVR\90USB\90usb.asm(107): No EEPROM data, deleting C:\XAVR\90USB\90usb.eep
AT90USB1287 memory use summary [bytes]:
Segment Begin End Code Data Used Size Use%
---------------------------------------------------------------
[.cseg] 0x000000 0x0005ec 1476 40 1516 131072 1.2%
[.dseg] 0x000100 0x000100 0 0 0 8192 0.0%
[.eseg] 0x000000 0x000000 0 0 0 4096 0.0%
Assembly complete, 0 errors. 6 warnings