IMHO makefile.fpc is mainly an internal FPC. I would not use it for my own projects.
, Makefile.fpc fpcmake.ini, "fpcmake -Tall -w" Makefile GNU. fpcmake.ini fpcmake.
Makefile.fpc - , (fpcmake.ini), ( makefile).
, fpcmake, , /, toplevel makefile.fpc , rtl/