Take advantage of the recursive nature of .gitignore for Makefile entries.
[wine] / libs /
drwxr-xr-x   ..
-rw-r--r-- 51 .gitignore
-rw-r--r-- 1242 Makefile.in
-rw-r--r-- 2713 Makelib.rules.in
drwxr-xr-x - port
drwxr-xr-x - unicode
drwxr-xr-x - wine
drwxr-xr-x - wpp