Still a great feature though. Without it there are e.g. manipulations on the file paths that you can not do at all, or can do but only as a hack. Case in point: "GNU Make Standard Library" (https://gmsl.sourceforge.io/) is a collections of such hacks; here's its definition of 'strlen':
strlen = $(call assert_no_dollar,$0,$1)$(strip $(eval __temp := $(subst $(__gmsl_space),x,$1))$(foreach a,$(__gmsl_characters),$(eval __temp := $$(subst $$a,x,$(__temp))))$(eval __temp := $(subst x,x ,$(__temp)))$(words $(__temp)))