jkp/CMake — comment on commit 5f334a0ba8b81ad93d86c2f476cd4a4a6bce3b09
File: Source/cmNinjaNormalTargetGenerator.cxx line 142
By pcc:

The ComputeLinkDeps function builds the implicit dependency list for the target. It is wrong for the target to have implicit dependencies on the resource files, as it will result in the target being relinked every time a resource file changes. Rather, resource files should be order-only dependencies of the target.