make 3.81beta4 does not assume extension .exe for non-phony targets in contrast to make 3.80

[Angel Tsankov]

I've just built make 3.81beta4 for Cygwin using the build_w32.bat file in the root folder. I noticed a difference in the behaviour 
from version 3.80 (downloaded and installed with the cygwin setup utility - setup.exe, version 2.510.2.2).
Here's the test case that demonstrates the difference:

1. a simple makefile like this is needed:
test:
@echo $@ is not up-to-date

2. a test.exe file is needed in the same folder as the makefile;

3. version 3.80 works like this:
make
make: `test' is up to date.

4. version 3.81beta4 works like this:
make
test is not up-to-date

Is this behaviour of 3.81beta4 intended?