Why does potfiles.list go in $(srcdir)?

I'm changing contrib/mkdist to include po/elinks.pot in the
ELinks release (not snapshot) tarballs, as recommended at
<http://translationproject.org/html/maintainers.html>.

Because mkdist checks the source out from the Git repository,
which does not contain po/elinks.pot, it must build this file
From the source.  When po/Makefile is asked to generate
elinks.pot, it also generates potfiles.list in the source
directory.  This file has not been included in earlier ELinks
tarballs, and I don't see any reason to include it now, so I'm
changing mkdist to remove potfiles.list from the source directory
before it runs tar.

Why does po/Makefile generate potfiles.list at all?  It seems to
me that po/Makefile could just run find and pipe the resulting
list to "xgettext -f-".  Does potfiles.list serve some purpose
in dependency decisions or does it exist for debugging only?
Could I move it from the source directory to the build directory,
so that mkdist wouldn't have to explicitly delete it?

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