The inheritance chain of these makefiles goes like this:
mainline_system.mk -> handheld_system.mk -> media_system.mk ->
base_system.mk
mainline_system.mk -> telephony_system.mk
(these are the major .mks, there are many others inherited too). The
*_system part here means "the /system partition",
+Anton Hansson who did a lot of this work.
If you're building a phone-like product, then yes, I believe using
handheld_* is appropriate (or maybe mainline_system.mk, which is the effort
towards a unified system image for multiple devices), though if you're
having to remove things, maybe using