> Even after removing the PLIST_SUBST, striping down the Makefile so it contains
> only this lines:
(snip)
> and using the following line in PLIST:
> 
> man/man1/m3bundle.1
> 
> produce an empty .PLIST file.

PLIST lines containing '*man*' are treated specially according to
mk/bsd.pkg.mk.  I don't know what goes under the hood though...

Masao