Basically it's considered too hard if not impossible to statically define the target's dependencies. This is now done dynamically with tools like `clang-scan-deps` [2]
[1] https://cmake.org/cmake/help/latest/manual/cmake-cxxmodules....
[2] https://llvm.org/devmtg/2019-04/slides/TechTalk-Lorenz-clang...