I've started a build with the following obvious diff...
Index: i386/stand/biosboot/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/i386/stand/biosboot/Makefile,v
retrieving revision 1.25
diff -u -p -u -p -r1.25 Makefile
--- i386/stand/biosboot/Makefile 18 Jan 2013 04:10:16 -0000 1.25
+++ i386/stand/biosboot/Makefile 18 Jan 2013 17:51:21 -0000
@@ -12,7 +12,7 @@ LD=ld
LDFLAGS=-nostdlib -Ttext 0 -N -x -Bstatic -nopie
INSTALL_STRIP=
-${.CURDIR}/biosboot.S: assym.h
+biosboot.o: assym.h
${PROG}: $(OBJS)
@rm -f $(PROG)
Index: i386/stand/boot/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/i386/stand/boot/Makefile,v
retrieving revision 1.48
diff -u -p -u -p -r1.48 Makefile
--- i386/stand/boot/Makefile 18 Jan 2013 04:10:16 -0000 1.48
+++ i386/stand/boot/Makefile 18 Jan 2013 17:51:21 -0000
@@ -65,8 +65,7 @@ boot.bin: boot
CLEANFILES+= ${PROG}.new
-${.CURDIR}/srt0.S: assym.h
-${SADIR}/libsa/gidt.S: assym.h
+srt0.o gidt.o: assym.h
${PROG}: $(OBJS)
$(LD) $(LDFLAGS) -o ${PROG}.new $(OBJS)
Index: i386/stand/cdboot/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/i386/stand/cdboot/Makefile,v
retrieving revision 1.16
diff -u -p -u -p -r1.16 Makefile
--- i386/stand/cdboot/Makefile 18 Jan 2013 04:10:16 -0000 1.16
+++ i386/stand/cdboot/Makefile 18 Jan 2013 17:51:21 -0000
@@ -43,8 +43,7 @@ SRCS+= strlcpy.c
.PATH: ${S}/lib/libz
SRCS+= adler32.c crc32.c inflate.c inftrees.c
-${.CURDIR}/srt0.S: assym.h
-${SADIR}/libsa/gidt.S: assym.h
+srt0.o gidt.o: assym.h
${PROG}: $(OBJS)
$(LD) $(LDFLAGS) -o ${PROG} $(OBJS)
Index: i386/stand/mbr/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/i386/stand/mbr/Makefile,v
retrieving revision 1.18
diff -u -p -u -p -r1.18 Makefile
--- i386/stand/mbr/Makefile 18 Jan 2013 04:10:16 -0000 1.18
+++ i386/stand/mbr/Makefile 18 Jan 2013 17:51:21 -0000
@@ -19,7 +19,7 @@ INSTALL_STRIP=
# Uncomment this to make mbr talk to a serial port.
#CPPFLAGS+=-DSERIAL=0
-${.CURDIR}/mbr.S: assym.h
+mbr.o: assym.h
${PROG}: $(OBJS)
$(LD) $(LDFLAGS) -o $(PROG) $(OBJS)
Index: i386/stand/pxeboot/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/i386/stand/pxeboot/Makefile,v
retrieving revision 1.13
diff -u -p -u -p -r1.13 Makefile
--- i386/stand/pxeboot/Makefile 18 Jan 2013 04:10:16 -0000 1.13
+++ i386/stand/pxeboot/Makefile 18 Jan 2013 17:51:21 -0000
@@ -46,9 +46,7 @@ SRCS+= strlcpy.c
.PATH: ${S}/lib/libz
SRCS+= adler32.c crc32.c inflate.c inftrees.c
-${.CURDIR}/srt0.S: assym.h
-${SADIR}/libsa/gidt.S: assym.h
-${SADIR}/libsa/pxe_call.S: assym.h
+srt0.o gidt.o pxe_call.o: assym.h
${PROG}: $(OBJS)
$(LD) $(LDFLAGS) -o ${PROG} $(OBJS)
Index: amd64/stand/biosboot/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/amd64/stand/biosboot/Makefile,v
retrieving revision 1.8
diff -u -p -u -p -r1.8 Makefile
--- amd64/stand/biosboot/Makefile 17 Jan 2013 12:37:44 -0000 1.8
+++ amd64/stand/biosboot/Makefile 18 Jan 2013 17:51:21 -0000
@@ -13,7 +13,7 @@ LDFLAGS=-nostdlib -Ttext 0 -N -x -Bstati
LDFLAGS+=-melf_i386 -L/usr/libdata
INSTALL_STRIP=
-${.CURDIR}/biosboot.S: assym.h
+biosboot.o: assym.h
${PROG}: $(OBJS)
@rm -f $(PROG)
Index: amd64/stand/boot/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/amd64/stand/boot/Makefile,v
retrieving revision 1.20
diff -u -p -u -p -r1.20 Makefile
--- amd64/stand/boot/Makefile 18 Jan 2013 11:35:24 -0000 1.20
+++ amd64/stand/boot/Makefile 18 Jan 2013 17:51:21 -0000
@@ -54,8 +54,7 @@ boot.bin: boot
CLEANFILES+= ${PROG}.new
-${.CURDIR}/srt0.S: assym.h
-${SADIR}/libsa/gidt.S: assym.h
+srt0.o gidt.o: assym.h
${PROG}: $(OBJS)
$(LD) $(LDFLAGS) -o ${PROG}.new $(OBJS)
Index: amd64/stand/cdboot/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/amd64/stand/cdboot/Makefile,v
retrieving revision 1.18
diff -u -p -u -p -r1.18 Makefile
--- amd64/stand/cdboot/Makefile 17 Jan 2013 12:37:44 -0000 1.18
+++ amd64/stand/cdboot/Makefile 18 Jan 2013 17:51:21 -0000
@@ -39,8 +39,7 @@ SRCS+= divdi3.c moddi3.c qdivrem.c
.PATH: ${S}/lib/libz
SRCS+= adler32.c crc32.c inflate.c inftrees.c
-${.CURDIR}/srt0.S: assym.h
-${SADIR}/libsa/gidt.S: assym.h
+srt0.o gidt.o: assym.h
${PROG}: $(OBJS)
$(LD) $(LDFLAGS) -o ${PROG} $(OBJS)
Index: amd64/stand/mbr/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/amd64/stand/mbr/Makefile,v
retrieving revision 1.8
diff -u -p -u -p -r1.8 Makefile
--- amd64/stand/mbr/Makefile 17 Jan 2013 12:37:44 -0000 1.8
+++ amd64/stand/mbr/Makefile 18 Jan 2013 17:51:21 -0000
@@ -21,7 +21,7 @@ INSTALL_STRIP=
# Uncomment this to make mbr talk to a serial port.
#CPPFLAGS+=-DSERIAL=0
-${.CURDIR}/mbr.S: assym.h
+mbr.o: assym.h
${PROG}: $(OBJS)
$(LD) $(LDFLAGS) -o $(PROG) $(OBJS)
Index: amd64/stand/pxeboot/Makefile
===================================================================
RCS file: /cvs/src/sys/arch/amd64/stand/pxeboot/Makefile,v
retrieving revision 1.15
diff -u -p -u -p -r1.15 Makefile
--- amd64/stand/pxeboot/Makefile 17 Jan 2013 12:37:44 -0000 1.15
+++ amd64/stand/pxeboot/Makefile 18 Jan 2013 17:51:21 -0000
@@ -44,9 +44,7 @@ SRCS+= divdi3.c moddi3.c qdivrem.c
.PATH: ${S}/lib/libz
SRCS+= adler32.c crc32.c inflate.c inftrees.c
-${.CURDIR}/srt0.S: assym.h
-${SADIR}/libsa/gidt.S: assym.h
-${SADIR}/libsa/pxe_call.S: assym.h
+srt0.o gidt.o pxe_call.o: assym.h
${PROG}: $(OBJS)
$(LD) $(LDFLAGS) -o ${PROG} $(OBJS)