This was due to the different order in the macro and the struct. The struct has another order of the fields (opcode, unused, cycles) vs (cycles, unused, opcode):
> struct {
> uint32_t cycles : 16; /*!< Number of cycles to sleep */
> uint32_t unused : 12; /*!< Unused */
> uint32_t opcode : 4; /*!< Opcode (OPCODE_DELAY) */
> } delay; /*!< Format of DELAY instruction */
After updating the order in the macro it is possible to compile with the g++ compiler.