If you do a depends build on OS X (10.12), and plug the result into configure
./configure --prefix=/Users/xxx/Github/bitcoin/depends/x86_64-apple-darwin16.1.0
no bitcoin-qt is built.
checking for QT... yes
checking for QT_TEST... yes
checking for QT_DBUS... yes
checking for static Qt... yes
checking for QTPLATFORM... yes
checking for QTPRINT... yes
checking for Qt < 5.4... no
checking whether the linker accepts -framework IOKit... yes
checking for static Qt plugins: -lqcocoa... no
configure: WARNING: Could not resolve: -lqcocoa; bitcoin-qt frontend will not be built
checking whether to build Bitcoin Core GUI... no (Qt5)
QT parts from config.log are below. config.txt