Comment 2 for bug 1887577

Hm, not sure, it works for me on a focal host:

$ cat Makefile
# emits defined capabilities in a simple list, e.g. "CAP_NAME CAP_NAME2"
CAPABILITIES=$(shell echo "\#include <linux/capability.h>" | cpp -dM | LC_ALL=C sed -n -e '/CAP_EMPTY_SET/d' -e 's/^\#define[ \t]\+CAP_\([A-Z0-9_]\+\)[ \t]\+\([0-9xa-f]\+\)\(.*\)$$/CAP_\1/p' | LC_ALL=C sort)

all:
 @echo $(CAPABILITIES)

$ make
CAP_AUDIT_CONTROL CAP_AUDIT_READ CAP_AUDIT_WRITE CAP_BLOCK_SUSPEND CAP_CHOWN CAP_DAC_OVERRIDE CAP_DAC_READ_SEARCH CAP_FOWNER CAP_FSETID CAP_IPC_LOCK CAP_IPC_OWNER CAP_KILL CAP_LEASE CAP_LINUX_IMMUTABLE CAP_MAC_ADMIN CAP_MAC_OVERRIDE CAP_MKNOD CAP_NET_ADMIN CAP_NET_BIND_SERVICE CAP_NET_BROADCAST CAP_NET_RAW CAP_SETFCAP CAP_SETGID CAP_SETPCAP CAP_SETUID CAP_SYSLOG CAP_SYS_ADMIN CAP_SYS_BOOT CAP_SYS_CHROOT CAP_SYS_MODULE CAP_SYS_NICE CAP_SYS_PACCT CAP_SYS_PTRACE CAP_SYS_RAWIO CAP_SYS_RESOURCE CAP_SYS_TIME CAP_SYS_TTY_CONFIG CAP_WAKE_ALARM

Interesting, on groovy it doesn't:
$ make

$