[maskros]

Not all that uncommon, especially in ifdef situations:

  ifdef (something,something)
    rule:
          something specific recipe
  else
    rule:
          common recipe
  endif

It's also not just rules. Variable assignments are also separate from recipes, and can be indented with spaces.

  ifdef (something)
    CFLAGS=something
  else
    CFLAGS=otherthing
  endif

[lisper]

OK, you've convinced me. MAKE is beyond redemption.