From Get docs
Cmake/docs/3.21/command/output required files
Disallowed since version 3.0. See CMake Policy CMP0032.
Approximate C preprocessor dependency scanning.
This command exists only because ancient CMake versions provided it. CMake handles preprocessor dependency scanning automatically using a more advanced scanner.
Outputs a list of all the source files that are required by the specified
srcfile. This list is written into
outputfile. This is similar to writing out the dependencies for
srcfile except that it jumps from
.h files into
.cpp files if possible.
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