http://gcc.gnu.org/bugzilla/show_bug.cgi?id=55083
--- Comment #3 from Andrew Pinski <pinskia at gcc dot gnu.org> 2012-12-09 02:23:48 UTC --- It does not test if the directory exists but rather if the Makefile in the directory exists. test ! -f $(TARGET_SUBDIR)/libatomic/Makefile || exit 0; \ So I think this is invalid.