DOS filenames in dependencies under CYGWIN patch

[Rob Walker]

It's been a while since this patch was made available:

http://lists.gnu.org/archive/html/make-w32/2006-09/msg00037.html

It seems to be working for the world at large, and it's working very 
well in my organization.

Have there been any improvements to it?  Any known issues with it, as-is?

My hope is to re-petition for a Cygwin release of make-3.81 with this 
patch applied, if there are no issues.

Thanks,
Rob