The automake 1.4 manual, and also the cvs version, says under
 OMIT_DEPENDENCIES:

| When added to the @file{Makefile.in}, the dependencies have all
| system-specific dependencies automatically removed.  This can be done by
| listing the files in @samp{OMIT_DEPENDENCIES}.  For instance all
| references to system header files are removed by Automake.  Sometimes it
| is useful to specify that a certain header file should be removed.

 This is highly confusing, and should be rephrased, and I'm not sure
 I understand it correctly.

 Attempt at interpretation: references to system header files are
 removed anyway, and, to additionally ignore certain (distribution)
 files, they are listed in OMIT_DEPENDENCIES.

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