Index: head/bin/Makefile
===================================================================
--- head/bin/Makefile
+++ head/bin/Makefile
@@ -47,8 +47,6 @@
 
 .include <bsd.arch.inc.mk>
 
-SUBDIR:=	${SUBDIR:O}
-
 SUBDIR_PARALLEL=
 
 .include <bsd.subdir.mk>
Index: head/sbin/Makefile
===================================================================
--- head/sbin/Makefile
+++ head/sbin/Makefile
@@ -93,8 +93,6 @@
 
 .include <bsd.arch.inc.mk>
 
-SUBDIR:=	${SUBDIR:O}
-
 SUBDIR_PARALLEL=
 
 .include <bsd.subdir.mk>
Index: head/usr.bin/Makefile
===================================================================
--- head/usr.bin/Makefile
+++ head/usr.bin/Makefile
@@ -306,8 +306,6 @@
 
 .include <bsd.arch.inc.mk>
 
-SUBDIR:=	${SUBDIR:O:u}
-
 SUBDIR_PARALLEL=
 
 .include <bsd.subdir.mk>
Index: head/usr.sbin/Makefile
===================================================================
--- head/usr.sbin/Makefile
+++ head/usr.sbin/Makefile
@@ -218,8 +218,6 @@
 
 .include <bsd.arch.inc.mk>
 
-SUBDIR:=	${SUBDIR:O}
-
 SUBDIR_PARALLEL=
 
 .include <bsd.subdir.mk>