What's more: have you tried this patch on a nontrivial source tree (where regenerating takes more than a second or so) with a few non-GNU makes and GNU make? I kinda fear that it can cause an endless regen loop.
It might actually be smarter to use some newer BSD make features to mark Makefile as prerequisite to rebuild, and ignore other makes. But well, this thread doesn't yet contain analysis about the bug in question ... Thanks, Ralf