I guess a simple way of explaining it is that if there are any new header dependencies, one of the files that make already knows about must have been modified to add the #include statement, so make will correctly rebuild the .c file and generate the new .d file, even though it's working on outdated dependency information.

Though, I guess I wasn't quite correct either. See plorkyeran's sibling comment re: generated header files.

> Although some have their own #include scanners which is odd.

I once worked in a place that had its own #include scanner (partially because it used so many different compilers and other tools... suffice it to say that Watcom C++ was in the mix). To make it work, you had to install a custom filesystem driver that intercepted disk reads during compilation and logged them. A rather... bruteforce approach. But it had the advantage of working with everything.