The devil is in the details. For example, Make decides to rebuild based on timestamp, while Bazel decides to recompute based of file hashes. Thus, if you touch

The devil is in the details. For example, Make decides to rebuild based on timestamp, while Bazel decides to recompute based of file hashes. Thus, if you touch a file but don't change its contents, Make might rebuild things that Bazel wouldn't. Another example in the paper is the INDIRECT function in Excel. This makes it so that Excel cannot compute the dependency graph before the build starts. Excel has ways to deal with this, but they might cause some cells to be recomputed even when they didn't actually need to be. The paper has a bunch of interesting examples like this, it's worth the read :) The problem of dynamic dependencies is particularly tricky. For example, suppose that you want to teach your makefile that your compilation depends on the source C file, but also on all the headers that are #included by that C file. And you want to actually look inside the C file to get that list of headers, not just copy paste the list into the makefile. There's more than one way to handle this.