> Attached is a Perl script that can be used as a replacement of the
> Perl script appearing in the make completion code (_make) to follow
> include statements in Makefiles.

You mean it should replace the expression

'@matches = /^(?:([a-zA-Z0-9]+[^\/\t=\s]+)\s*)+:/  and
        print join(" ", @matches);
if (/^\.include\s+\<bsd\.port\.(subdir\.|pre\.)?mk>/ ||
    /^\.include\s+\".*mk\/bsd\.pkg\.(subdir\.)?mk\"/) {
    print "fetch fetch-list extract patch configure build install reinstall dein
stall package describe checkpatch checksum makesum\n";
    }
'

in _make?

Maybe the perl and awk bits should be replaced by some native Z-Shell parsing.