This comment was added by commit ("kbuild: Restore build nr, improve
vmlinux link") [1].

It was talking about if_changed_rule at that time. Now, it is unclear
what to fix.

[1]: https://git.kernel.org/pub/scm/linux/kernel/git/history/history.git/commit/?id=ea52ca1b3e3882b499cc6c043f384958b88b62ffSigned-off-by: Masahiro Yamada <masahiroy@kernel.org>