Take advantage of the recursive nature of .gitignore for Makefile entries.
[wine] / dlls / dnsapi / tests /
drwxr-xr-x   ..
-rw-r--r-- 32 .gitignore
-rw-r--r-- 209 Makefile.in
-rw-r--r-- 10766 name.c
-rw-r--r-- 5154 record.c