I think you misunderstood the point of my message. The date doesn't matter here, it was just a random command in a demo makefile. In fact the command was originally "hostname" but I was concerned about leaking even the smallest amount of internal data about my workplace so I figured "date" was safest since the time is public info.
> There could be multiple places where it is needed.
When I say "needed" here I mean specifically that the recipe runs. Clearly a target-specific variable is 'needed' iff the target is built. It's not a question of how many places the variable is expanded, it's a boolean thing: the target is built or not built, the target-specific variable is needed or not.
David