I think I have a similar environment & error – VirtualBox 1.6.4 under Win XP Pro, with openSUSE 10.3 in it.
I get the “Please install the build and header files for your current Linux kernel” in the terminal window when I run the said install command.
Do you think the solution in your case would also work for me (installing the kernel source)? Anything else I need to do? I did install the GNU compiler in response to the error messages I received earlier.