[SCM] make annotated tag, 4.0, created. 4.0

[Paul D. Smith]

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The annotated tag, 4.0 has been created
        at  63b6fd58c94be78d83339d8818c6efc16cbdb377 (tag)
   tagging  52191d9d613819a77a321ad6c3ab16e1bc73c381 (commit)
  replaces  3.99.93
 tagged by  Paul Smith
        on  Wed Oct 9 02:13:53 2013 -0400

- Log -----------------------------------------------------------------
GNU Make release 4.0
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Eli Zaretskii (5):
      Fix $abspath on Cygwin when HAVE_DOS_PATHS is in effect.
      Fix tmpfile on MS-Windows.
      function.c (abspath): Reset root_len to one for Cygwin only when
      Foix compilation with MSVC.
      Untabify posixfcn.c.

Paul Smith (4):
      Sanitize the registered function interface.
      Clean up some tests for use on Windows.
      [SV 39709] Fix some typos.
      GNU Make release 4.0.

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