Take advantage of the recursive nature of .gitignore for Makefile entries.
[wine] / dlls / winmm / wineesd /
drwxr-xr-x   ..
-rw-r--r-- 276 Makefile.in
-rw-r--r-- 68238 audio.c
-rw-r--r-- 2567 esound.c
-rw-r--r-- 1144 esound.h
-rw-r--r-- 213 wineesd.drv.spec