FFmpeg 8.1.3, configured by build_ffmpeg_lgpl.sh (MACOSX_DEPLOYMENT_TARGET=12.0):
./configure --prefix=$PREFIX --enable-shared --disable-static --disable-programs --disable-doc --disable-debug --disable-gpl --disable-nonfree --disable-autodetect --enable-videotoolbox --enable-audiotoolbox --enable-zlib --enable-bzlib --enable-iconv --enable-libmp3lame --enable-libopus --enable-libvpx --enable-libdav1d --extra-cflags="-I$PREFIX/include" --extra-ldflags="-L$PREFIX/lib -Wl,-headerpad_max_install_names" --extra-libs="-liconv"

As libavcodec reports it:
--prefix=$PREFIX --enable-shared --disable-static --disable-programs --disable-doc --disable-debug --disable-gpl --disable-nonfree --disable-autodetect --enable-videotoolbox --enable-audiotoolbox --enable-zlib --enable-bzlib --enable-iconv --enable-libmp3lame --enable-libopus --enable-libvpx --enable-libdav1d --extra-cflags=-I$PREFIX/include --extra-ldflags='-L$PREFIX/lib -Wl,-headerpad_max_install_names' --extra-libs=-liconv