recognised at start of line only (possibly after lwsp)
args are processed for &
-&:include filename filename should usually be foo.sd.mk
+&:include filename filename should usually be [&]foo.sd.mk
&:-include filename tolerate nonexistent file
filenames are relative to $(top_srcdir)
+ RHS is &-expanded
&!<lwsp> disables & until EOL (and then disappears)