This problem is FIXED in the latest Makefiles.omdev.mingw in Subversion!
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Problems can appear with .depend as it is based on old .sig files.
To create a new .depend run these commands in the shell you can find
at \OMDev\tools\msys\msys.bat

Generate dependency based on .rml files.
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adrpo@KAFKA ~/dev/trunk/Compiler
$ export OMC_BUILD_FROM=rml ; make -f Makefile.omdev.mingw depend
rm -f .depend
c:\OMDev/tools/rml//bin/rml -fdump-depends Absyn.rml Algorithm.rml 
Builtin.rml Ceval.rml ClassInf.rml ClassLoader.rml Codegen.rml Connect.rml 
DAE.rml DAELow.rml Derive.rml Debug.rml Dump.rml DumpGraphviz.rml Env.rml 
Error.rml Exp.rml SCode.rml Graphviz.rml Inst.rml Interactive.rml 
Lookup.rml Main.rml Mod.rml ModUtil.rml Prefix.rml Static.rml 
SimCodegen.rml Types.rml TaskGraph.rml Util.rml Values.rml 
VarTransform.rml > .depend

Generate dependecy based on .mo files.
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adrpo@KAFKA ~/dev/trunk/Compiler
$ export OMC_BUILD_FROM=mo ; make -f Makefile.omdev.mingw depend
rm -f .depend
c:\OMDev/tools/rml//bin/rml -fdump-depends Absyn.mo Algorithm.mo 
Builtin.mo Ceval.mo ClassInf.mo ClassLoader.mo Codegen.mo Connect.mo 
DAE.mo DAELow.mo Derive.mo Debug.mo Dump.mo DumpGraphviz.mo Env.mo 
Error.mo Exp.mo SCode.mo Graphviz.mo Inst.mo Interactive.mo Lookup.mo 
Main.mo Mod.mo ModUtil.mo Prefix.mo Static.mo SimCodegen.mo Types.mo 
TaskGraph.mo Util.mo Values.mo VarTransform.mo > .depend


We shall fix this in the makefiles, but as these *.omdev.mingw
makefiles are based on the old ones, where wasn't handled also
we have to come up with something better....
DONE! 2006-02-02