Você pode fazer isso usando a função shell, $ (shell touch {a..c}), (Talvez a função wildcard também?):
kbrandt@kbrandt-opadmin:~/scrap/make$ ls
foo
kbrandt@kbrandt-opadmin:~/scrap/make$ vim foo
kbrandt@kbrandt-opadmin:~/scrap/make$ ls
foo
kbrandt@kbrandt-opadmin:~/scrap/make$ cat foo
files:
$(shell touch {a..c})
kbrandt@kbrandt-opadmin:~/scrap/make$ make -f foo
make: 'files' is up to date.
kbrandt@kbrandt-opadmin:~/scrap/make$ ls
a b c foo
kbrandt@kbrandt-opadmin:~/scrap/make$