This file is indexed.

/usr/share/mk-freebsd/bsd.arch.inc.mk is in freebsd-mk 10.0-8ubuntu1.

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#
# Include the arch-specific Makefile.inc.$ARCH.  We go from most specific
# to least specific, stopping after we get a hit.
#
.if exists(${.CURDIR}/Makefile.${MACHINE})
.include "Makefile.${MACHINE}"
.elif exists(${.CURDIR}/Makefile.${MACHINE_ARCH})
.include "Makefile.${MACHINE_ARCH}"
.elif exists(${.CURDIR}/Makefile.${MACHINE_CPUARCH})
.include "Makefile.${MACHINE_CPUARCH}"
.endif