A follow-up of:
http://archives.postgresql.org/pgsql-cygwin/2003-01/msg00142.php
In order to NOT be cygwin-specific, replace ".exe" by
"$(X)" in the solution proposed by Jason.
This solution has been found, just by comparison
with other Makefile, in src/bin/pg-encoding/ i.e.
A bug report has been generated.
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