Each source compilation generates a dependencies file. These dependencies
files are consolidated in one file per target. This consolidation is done
as part of command 'cmake -E cmake_depends` launched before evaluation of
makefile dependency graph.
The consolidation uses the same approach as `CMake` dependencies management.
Fixes: #21321
These changes are in preparation of compiler generated dependencies support
for Makefiles generators
* compiler output and dependency target can be different for Makefiles generators
* resolve inconsistency naming for dependency file place-holder
