And that’s not impossible, just tedious. One tricky (and often unimportant) part is negative dependencies—when the build depends on the fact that a header or library cannot be found in a particular directory on a search path (which happens all the time, if you think about it). As far as I know, no compilers will cooperate with you on this, so build systems that try to get this right have to trace the compiler’s system calls to be sure (Tup does something like this) or completely control and hash absolutely everything that the compiler could possibly see (Nix and IIUC Bazel).