Honestly, that's just intractable. That can't be solved for the same reason that changes to the makefile itself can't be tracked. Changes to the structure of the build system aren't "dependencies" as commonly understood.
Almost all other systems have this flaw in some way as well. You can fool everything, because a system capable of not being fooled would literally have to reparse and rebuild everything from scratch.
Almost all other systems have this flaw in some way as well. You can fool everything, because a system capable of not being fooled would literally have to reparse and rebuild everything from scratch.