Thanks to Alex (see answer) i went further in my search.
What i found is that it is recorded in TODO.private of make project for 15 years ….
Using git://git.savannah.gnu.org/make.git you can see history of TODO.private content :
6) Right now the .PRECIOUS, .INTERMEDIATE, and .SECONDARY
pseudo-targets have different capabilities. For example, .PRECIOUS
can take a "%", the others can't. Etc. These should all work the
same, insofar as that makes sense.
These should all work the same, insofar as that makes sense. but was not coded.