In commit cfd8a5ac1f (Makefiles: Add support of DEPFILE for
add_custom_command, 2020-12-04, v3.20.0-rc1~237^2~1) we added a
`ConvertToOutputPath` call on a path given to the `depends` field of
`WriteMakeRule`. The latter already handles escaping for Makefile
syntax.
Fixes: #25554
This facility is very useful for 'Ninja Multi-Config' and required
as well for future support of DEPFILE in 'Xcode' and 'Visual Studio'
generators (#20286).
Orkun Tokdemir