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The build of mingw32-make that comes with 4.7.1 (more specifically rubenvb-4.7.1) has problems with some makefiles, refusing to generate object files. The build coming with 4.6.3 (although stating the same version, 3.82) works correctly.
See also http://pastebin.com/bGg5MjuU http://pastebin.com/K2YXG4yd
The VPATH resolution in mingw32-make is broken. That's why the Makefile in the above mentioned example doesn't work.
Some .cpp files are found, some not. Can't really see a pattern there.
Seems as if the VPATH is split using ':' which splits the Windows paths in the wrong way.
Ruben most possibly cross-compiled make on linux (or unix), but forgot applying the above fix.
If you do a binary search'n'replace of
it will work. Though, as the working mingw32-make has the same pattern, this is just a temporary work-around, of course.
Use latest toolchains.