Firstly, there's no rolling release model in Ubuntu. It was discussed, but never realized (See this for further details).
Secondly, regardless of what your system is like, building a package with a tool like pbuilder is an easy way of finding out whether your package will build cleanly on a skeleton system. Which release you build for with said tool is up to you, whether it's yesterday's or tomorrow's it doesn't matter.
Thirdly, no. Reading the previous points should have made it clear that the current state of your system doesn't matter for package development. Build with pbuilder and you don't have to worry about what packages you have to install on your system or in what state it is in. The only thing you worry about is for which Ubuntu version your package shall be built.