>    2	In bsd.dep.mk AINC isn't used when depending C & C++ files so
   > 	   /usr/include is sought instead of $DESTDIR/usr/include.

   > It's not supposed to.  That's why sys.mk modifies CPPFLAGS.

   Then probably bsd.dep.mk should too.

Er, the way you worded that was a bit weird, but your point is
correct, except that they argument to mkdep really ought to be in the
same order they are for cc.

At any rate, I've corrected bsd.dep.mk.