They're MI, even if only arm32 actually uses them at present.
<dev/podulebus/podulebus.h> is the canonical file to include, and includes <machine/podulebus_machdep.h>. <arch/${MACHINE}/poudulebus/podulebus.h> remains for backward compatibility.
This should be done better (probably with <machine/podulebus_machdep.h> later.