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According to Posix, Make comments start with #
and continue until an unescaped newline is reached.
     $ cat Makefile
     # A = foo \
           bar \
           baz
     
     all:
             @echo ok
     $ make   # GNU make
     ok
   However this is not always the case.  Some implementations
discard everything from # through the end of the line, ignoring any
trailing backslash.
     $ pmake  # BSD make
     "Makefile", line 3: Need an operator
     Fatal errors encountered -- cannot continue
   Therefore, if you want to comment out a multi-line definition, prefix each
line with #, not only the first.
     # A = foo \
     #     bar \
     #     baz