The result of evaluating an expression in the Bazel query language is true for all configurations, which means that it may be a conservative over-approximation, and not exactly precise. If you use the query tool to compute the set of all source files needed during a build, it may report more than are actually necessary because, for example, the query tool will include all the files needed to support message translation, even though you don't intend to use that feature in your build.