Yes, it looks like there is some stuff that is left out this way, for
   instance from usr.sbin/Makefile:
   
   # IP Filter
   .if (${MKIPFILTER} != "no")
   SUBDIR+=ipf
   .endif
   
   But it appears that all the machine-dependant stuff is done inside the
   directory, for example usr.sbin/ipwctl contains:
   
   .if ${MACHINE} == "i386"
   PROG=   ipwctl
   .endif


the difference between these two explains is that MKIPFILTER=no
means "don't build or install any ipfilter stuff", where as the
MACHINE check only means "only build ipwctl binary on i386, but
do install the manual everywhere."

/usr/share should be identical across all netbsd platforms, given
the same set of MKFOO build settings, like MKIPFILTER.


.mrg.