The only case it becomes problematic is if you delete a header file, as make won't know how to remake it and won't recompile the C file (removing the dependency) until it has done so. There are two options to resolve this:

Also specify -MP on the GCC command line, which causes GCC to emit an empty rule for all the header files, like this:

    foo.o: foo.c foo.h bar.h
    foo.h:
    bar.h:

Alternatively, you can write a generic empty header creation rule:

    %.h:

Which has the same effect.