a question about the make manual and $(call

[ali hagigat]

8.6 The call Function
The call function expands the param arguments before assigning them to temporary
variables. This means that variable values containing references to
builtin functions that
have special expansion rules, like foreach or if, may not work as you expect.
Some examples may make this clearer.
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All the examples after these sentences of the manual have some
parameters which are specific strings and they are not built in
functions that are expanded in a special way. What example explains
the above sentences?

I wonder if anybody can give an example for the "foreach" or "if" case
which the manual has mentioned.