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* lisp/Makefile.in ($(MH_E_DIR)/mh-loaddefs.el)
($(TRAMP_DIR)/tramp-loaddefs.el, $(CAL_DIR)/cal-loaddefs.el)
($(CAL_DIR)/diary-loaddefs.el, $(CAL_DIR)/hol-loaddefs.el):
Don't set `make-backup-files'.

It doesn't really matter either way, so we might as well not bother.