GNU Make. Why this complex syntax to generate dependencies?

Question

I\'m reading Managing Projects with GNU Make, and found this example in Chapter 2.7 - Automatic Dependency Generation. The Author says their from the GNU manual:

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Answer 1

An even simpler solution is to get rid of the sed call completely, as gcc can do everything you need directly:

%.d: %.c
        $(CC) -M $(CPPFLAGS) -MF $@ $< -MT "$*.o $@"