Because eventually
that runs you into `what's so hard about predicting the behaviour of
this code generator in order to...' and then you ram straight into
the halting problem, or, worse, Qt's qmake program. :)
(None of these are strong arguments, I'll admit, but if your argument
*for* is `it's convenient', then an argument *against* of `it's
unexpected' is stronger than it looks.
Actually, glibc is a good argument *against* the need for this feature:
it has a large number of places where unusual one-off CFLAGS are
required, and it manages to do them all via one-file overrides in the
makefiles. See e.g. linuxthreads/sysdeps/i386/Makefile for an extensive
use of this. csu/Makefile has an example of *completely* overriding the
CFLAGS for a single file that is especially delicate (initfini.s).