libSystem.tbd exists in zig 0.13.0 and is located at lib/libc/darwin/libSystem.tbd
but in your installation it searches in .../lib/zig/libc/darwin/libSystem.tbd (note the extra zig between lib and libc).
Perhaps there is a fault in the current homebrew formula.
I stumbled across the same issue after having upgraded to zig 0.13.0 (from 0.11.0). However, the problem wasn’t the wrong path, but that libSystem.tbd was not present in /opt/homebrew/Cellar/zig/0.13.0/lib/zig/libc/darwin/. After finding the following comment https://github.com/ziglang/zig/issues/15963#issuecomment-1585861608, I created a link to the missing file, which fixed the problem for me:
In case you have just the Developer Tools, you can use ln -s /Library/Developer/CommandLineTools/SDKs/MacOSX15.1.sdk/usr/lib/libSystem.tbd /opt/homebrew/Cellar/zig/0.13.0/lib/zig/libc/darwin/libSystem.tbd
Change the path depending what macOS are you running.
I couldn’t figure out why the libSystem isn’t included and FYI, I don’t know the difference between .../usr/lib/libSystem.B.tbd and .../usr/lib/libSystem.tbd