There is not. Another package maintainer emailed me to say that my proposal did not work without extra \
on a Mac. Using
STANHEADERS_SRC = $(shell "$(R_HOME)/bin$(R_ARCH_BIN)/Rscript" -e "message()" -e "cat(system.file('include', 'src', package = 'StanHeaders', mustWork = TRUE))" -e "message()" | grep "StanHeaders")
also works for me and likely wherever sep = '\n'
would not.