/usr/share/mk/bsd.depall.mk is in bmake 20160220-2+b1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 | # $NetBSD: bsd.depall.mk,v 1.1.1.1 2006/07/14 23:13:00 jlam Exp $
dependall: realdepend .MAKE
@cd ${.CURDIR}; \
${MAKE} realall
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