Proposed resolution:

This wording is relative to N4971.

1. Modify [headers] as indicated:

   -9- [support.c.headers], C standard library headers, describes the effects of using the name.h (C header) form in a C++ program. The name.h form is the corresponding C header form.

2. Modify [compliance] as indicated:

   -2- A freestanding implementation has an implementation-defined set of headers. This set shall include at least the headers shown in Table 27 and the corresponding C header form ([headers]) of each of the C++ headers for C library facilities (Table 25) included in Table 27.

There are many C-ish <cfoo> headers in freestanding. There isn't anything that requires the matching C <foo.h> headers to be in freestanding.