> main.res: main.mak
>         linker commands >> main.res
>         etc.

> main.exe: main.obj sub1.obj etc. until subn.obj
>         wlink {at}main.res

> Unfortunately this DOS trick does not work with Watcoms WMAKE,
> Borlands MAKE nor IBM's NMAKE. By placing the .exe statement in front
> of the .obj statements, it works, however the response file is never
> updated. Linking fails since the .res file does not exist. If the .res
> part is placed in front of the .exe statement, the .res file is
> created, however nothing is compiled nor linked.

Maybe you should mention main.res in main.exe's dependencies:

main.exe: main.res main.obj sub1.obj etc. until subn.obj
         wlink {at}main.res

main.res: main.mak
         linker commands >> main.res

        // Albert

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