Python in Makefile Question. try A.A.P

[Bart van Deenen]

Another option would be to move from Makefiles to AAP, the build
mechanism for vim. We did just that, and are very happy with it. Aap is
python based, so the kind of question you have is very easily handled
within the 'aap' file.

http://www.a-a-p.org/

Aap has the advantage that you don't need to define the dependencies
yourself, it understands C files, and does the work for you. Our
Makefile shrunk by a factor of 5 after converting to aap.

Highly recommended.

Bart van Deenen.