When processing ld.so.conf, an @include statement is expanded and given a full path rather than a relative path. However, the included files are not shipped. I notice this primarily when /etc/ld.so.conf.d/ contains a configuration file for some installed package that provides libraries. If my compiler depends on those libraries, it gets shipped across with a path-adjusted ld.so.conf, but none of the additional files that would be included.