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# Makefile.a

.DEFAULT:
  $(MAKE) -f Makefile.b $(MAKECMDGOALS)

# Makefile.b

test1:
  $(MAKE) -f Makefile.a foo bar

test2:
  $(MAKE) -f Makefile.b foo bar

foo:
  @echo foo

bar:
  @echo bar

# make -f Makefile.a test1 gives foo and bar twice
# make -f Makefile.a test2 gives foo and bar once