The arch/ia64/tools/Makefile has an empty action for the mrproper 
target.  The result is that arch/ia64/tools/print_offsets.s, 
arch/ia64/tools/print_offsets, and arch/ia64/tools/offsets.h remain 
after a "make mrproper".  The files are deleted with "make distclean".

So, this could be a (subtle) intended difference between the mrproper 
and distclean targets, but that seems unlikely.

The attached patch moves the file deletion from the clean target 
(invoked via distclean) to the mrproper target; the distclean target 
still results in the files being deleted.

-- 
David N. Lombard
MSC.Software