Probably the make.inc.acml was just out-of-date. It needs -lcblas. MKL includes cblas, so it isn't needed there.
For the command that failed, please paste in the entire command and output. It's hard to tell exactly what you are compiling or linking here.
magma_dlaed2_ is a Fortran function defined in magma/src/dlaed2.f. Make sure that file was compiled correctly.
This also assumes that your Fortran compiler appends an underbar _ to function names. This is common, but not universal. Probably you can check using nm, though I'm not sure what the output would look like for different Fortran conventions. This is what it looks like for me, with appending an underbar:
magma-trunk/src> nm dlaed2.o
00000000 T _magma_dlaed2_