00d78ab2 Wed Sep 12 01:43:30 CDT 2018 Masahiro Yamada <yamada.masahiro@socionext.com> kbuild: remove dead code in cmd_files calculation in top Makefile
Nobody sets 'targets' in the top-level Makefile or arch/*/Makefile, hence $(targets) is empty.
$(wildcard .*.cmd) will do for including the .vmlinux.cmd file.