Hi,
if the Makefile contains a random line with one or more tab followed
by #, our make(1) spits:

"Makefile", line 1: Unassociated shell command "#"
Fatal errors encountered -- cannot continue

however, gmake handles such makefile just okay. I just tried
SGI make and it errored as well:

make: file `Makefile' line 1: Syntax error    

as well as Solaris make(1):

make: Fatal error: No arguments to build

The test Makefile was just :
#begin
	#
#end

Does any standard say anything about this ? Does
our, SGI & Sun behave "correctly" or this
behaviour is unspecified ?

Jaromir