We had several different styles of .in conversion in our Makefiles:
ALLCAPS, @ALLCAPS@, @lower@, ::lower::
Canonicalize on one form, to make it easier to copy and paste
between .in files.
Also, we were using some non-portable sed constructs: \@ is an
undefined escape sequence (it happens to be @ itself in GNU sed,
but POSIX allows it to mean something else), as well as risky
behavior (failure to consistently quote things means a space
in $(sysconfdir) could throw things off; also, Autoconf recommends
using | rather than , or ! in the s||| operator, because | has to
be quoted in shell and is therefore less likely to appear in file
names than , or !).