
   We have a problem with 'makedepend': it doesn't know how to correctly process
   #if clause in C preprocessor statements. It evaluates everything to
   true no matter what the conditionals are.

   [...]

   Has anybody come up with some solution/fix to 'makdepend' other than
   WriteYourOwnParser... and willing to share it with us?

rewrite 'makedepend' to use 'cc -M' or 'gcc -M' or 'gcc -MM' (which is
the one I prefer, since system headers don't change that often) for
generating the actual dependencies.  you'll still need to write the
parts that edit the actual Makefile.  I think there's a program in the
Berkeley distributions called mkdep that will do essentially this.