Does not seem like it

```
.build-artefacts/last-git-branch:
  test $(GIT_BRANCH) != $(GIT_LAST_BRANCH) && echo $(GIT_BRANCH) > .build-artefacts/last-git-branch || :
```

then

`make .build-artefacts/last-git-branch` does in fact never execute the test commmand, neither with `make .build-artefacts/last-git-branch GIT_BRANCH=other_branch`