I ran portlint against the current sysutils/lsof Makefile, and portlint complains:
⌂115% [email@example.com:/usr/ports/sysutils/lsof] $ portlint
WARN: Makefile: "IGNORE" has to appear earlier.
0 fatal errors and 1 warning found.
⌂106% [firstname.lastname@example.org:/usr/ports/sysutils/lsof] $
No matter where I put the .if block, it complains. If I put it before the
line, the check fails in poudriere.
As far as I know, the IGNORE doesn't have to be moved for this case (I'm not sure of the exact rules, but this warning is INCORRECT).