> Date: Wed, 29 Sep 2021 09:23:32 -0700 > From: "Kaz Kylheku (gmake)" <729-670-0...@kylheku.com> > Cc: help-make@gnu.org > > If the program allows bytes in the range 0x80 to 0xFF > to be parts of identifiers then you can use Unicode > characters in identifiers.
I think the underlying OS also must support UTF-8 encoded file names (or be agnostic to file-name encodings). So, for example, on MS-Windows using UTF-8 in Makefiles will not work if it is used for file names.