variable not being set

[PATTON, BILLY \(SBCSI\)]

This example works fine,  it is VERY reduced version.
In my real world version ldb+inftl : INCLUDE += -I/mice/pigs is not
being picked up

Before you comment on the use of eval, it is not optional, by lists
PROJECTS bb+<proj> and topic+<p>+<bb> is a rolling target.  This method
insures the use of variable sizes of lists.
My hope is that someone has seen this problem before and will have
something I can try.
I've tried using warning instead of eval it show the lack of use.  I've
tried the --debug options with no luck

I'm at wits end for a solution.


__BEGIN__
all : ldb
SRC_TREE := SOURCE_TREE
PRD_TREE := PRODUCT_TREE
PROJECTS := ldb
bb+ldb   := inftl
topic+ldb+inftl := dogs
INCLUDE  :=

define prod_proj
$(1) : $(foreach bb,$(bb+$(1)),$(1)+$(bb))
endef
$(foreach proj,$(PROJECTS),$(eval $(call prod_proj,$(proj))))

define prod_proj_bb
$(1)+$(2) : INCLUDE += -I$(SRC_TREE)/$(1)/$(2)/pub
$(1)+$(2) : INCLUDE += -I$(SRC_TREE)/$(1)/$(2)/shr
$(1)+$(2) : INCLUDE += -I$(PRD_TREE)/$(1)/$(2)
$(1)+$(2) : INCLUDE += -I$(PRD_TREE)/$(1)/cnt
$(1)+$(2) : $(foreach topic,$(topic+$(1)+$(2)),$(1)+$(2)+$(topic))
endef
$(foreach proj,$(PROJECTS),\
  $(foreach bb,$(bb+$(proj)),\
    $(eval $(call prod_proj_bb,$(proj),$(bb)))))

define prod_proj_bb_topic
$(1)+$(2)+$(3) : INCLUDE += -I$(SRC_TREE)/$(1)/$(2)/$(3)/inc
$(1)+$(2)+$(3) : $(1)+$(2)+$(3)+dummy
endef
$(foreach proj,$(PROJECTS),\
  $(foreach bb,$(bb+$(proj)),\
    $(foreach topic,$(topic+$(proj)+$(bb)),\
      $(eval $(call prod_proj_bb_topic,$(proj),$(bb),$(topic))))))

COMP_CC = @echo "INCLUDE = $$(INCLUDE)"

define do_pbt
$(1)+$(2)+$(3)+dummy :  ; $(COMP_CC)
endef
$(foreach proj,$(PROJECTS),\
  $(foreach bb,$(bb+$(proj)),\
    $(foreach topic,$(topic+$(proj)+$(bb)),\
      $(eval $(call do_pbt,$(proj),$(bb),$(topic))))))

ldb+inftl : INCLUDE += -I/mice/pigs

__END__