Seems nvidia this time wasn’t ready for the leap of version done by linus.
Lucky enough it seems only two little patches are needed to get the kernel module to build (at least using the 275.09 driver)
One was already done during the merge window and posted by an nvidia developer
the other is as simple just place 3.1 where is 2.7
— kernel/nv-linux.h 2011-05-30 10:02:23.823008954 +0200
+++ kernelnew/nv-linux.h 2011-05-30 10:03:01.933064849 +0200
@@ -44,7 +44,7 @@
# define KERNEL_2_4
#elif LINUX_VERSION_CODE < KERNEL_VERSION(2, 6, 0)
# error This driver does not support 2.5 kernels!
-#elif LINUX_VERSION_CODE < KERNEL_VERSION(2, 7, 0)
+#elif LINUX_VERSION_CODE < KERNEL_VERSION(3, 1, 0)
# define KERNEL_2_6
# error This driver does not support development kernels!
this will allow the module to build