Ok...after a break, I consulted with one of my cats (she demanded attention, and to play), and came to this conclusion: It is not likely possible to easily fix any too recent "cocoa" folder to work. But...if you replace the ENTIRE cocoa folder, I can get the very old one to work with pretty much any SDL2 version. Yes, this is FAR from ideal, but it does work. I've had very good luck with doing entire drivers for classic MacOS and Amiga with the very latest SDL2.
I should have known there'd be just too many changes and not sure why I tried. With that said, I'll get the tree building and working on Tiger, with the ancient cocoa driver. I'll use the "original" SDL2 that I first pulled from the git you provided, and probably won't need the other one.
We'll run into things that are disabled when built on Tiger, like the Keymap thing, but will work them out one at a time. Once I have it working I can get the changes back to you via git, you can try a build, if it hitches, we'll fix it, etc. Like I said, far from ideal, but if you want cocoa, this is a semi-decent way to get it.
OpenGL should be enabled by default if you use a configure close to the one I quoted previously.
We won't have any of the newer stuff, such as gles/egl, so it is a non-issue.
For testing I use the tests that come with SDL mostly, in "test". Do configure inside that and make. There's stuff to test EVERYTHING, including gl. Otherwise I have a trivial little game demo SDL2-Game-Master here https://macintoshgarden.org/apps/sdl2-macos-9-rough-draft