Does x11/xorg-cf-files/files/host.def need:

#define MakeCmd @MAKE@

Why not just use what the imake config files have?

At least three PRs are related to this.

On systems that MAKE is bmake, but their imake config assumes gmake, 
things break. For example, Linux.cf has HasGnuMake.

See:

http://www.netbsd.org/cgi-bin/query-pr-single.pl?number=36856
http://www.netbsd.org/cgi-bin/query-pr-single.pl?number=37294
http://www.netbsd.org/cgi-bin/query-pr-single.pl?number=37128