PATCH: top level makefile cleanup (prep for autoconfiscation)

[DJ Delorie]

> It is a preliminary step for the autoconfiscation of the top level directory,

Would it be too much to ask, to ask you to hold patches until you've
actually autoconfiscated it?  There's no point in *us* modifying that
file if it's only going to get replaced later, and you may find it's
trivial to keep those targets and dependencies intact in the new
version.