I've actually had this locally at one point. Basically one target, but many files.
My use was that I needed to capture thousands of files, and the engine kinda pooped out on me when I collected them individually. But they are only ever consumed altogether, so treating them as one target helped.
I'm the end we decided just to tar them up anyways because it was easier...
(So yes, although in my case it had a
sources
)