Log Message:
Drop path substitution which is done by patch. 
Drop dependency on GNU sed, it isn't needed (you can use SUBST framework in future).
Drop dependency on GNU make, NetBSD make handles it.
Prefer INSTALLATION_DIRS to MKDIR (which was used incorrectly here, see \ 
INSTALL_DATA_DIR).
Tar is always required as a tool, there's no need to list it explicitly.