Implement a non-recursive make.
The idea here is that every Makefile at each lower level will be an
identical, tiny file that simply defers to a top-level make.
Meanwhile, the Makefile.local file at each level is a Makefile snippet
to be included at the top-level into a large, flat Makefile. As such,
it needs to define its rules with the entire relative directory to
each file, (typically in $(dir)). The local files can also append to
variables such as SRCS and CLEAN for files to be analyzed for
dependencies and to be cleaned.