If you look at the makefiles, they have lots of manually written dependencies. As an example, src/mame/mame.mak ends with dozens of lines that look like this:
$(VIDEO)/namcos2.o: $(MAMESRC)/includes/namcos2.h
These seem to be different than the depend target which is written to depend_ume.mak. Maybe these are remnants and not used?
But, more importantly, with Meson there is no "make depend" step, the dependency info db is created and updated automatically.
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