-# know affect only one output (Subdir.sd.mk and *.mk.in), we pass
-# config.status the corresponding output file names. Otherwise we
-# pass nothing and config.status does them all. We need to mention
-# Subdir.sd.mk twice because if $(top_srcdir) is `.', make elides the
-# directory part from $?.
+# know affect only one output (Dir.sd.mk, Final.sd.mk and *.mk.in),
+# we pass config.status the corresponding output file names.
+# Otherwise we pass nothing and config.status does them all. We need
+# to mention Dir.sd.mk twice because if $(top_srcdir) is `.', make
+# elides the directory part from $?. Similarly but not identically
+# Final.sd.mk.