This is split out of #21851. Updating these files should be mechanical, and shouldn't have to wait for that PR. Also, having support in depends for the new arm-apple-darwin target (added in 2593751ef276497e312d7c4ce7fd049614c7bf80) is useful when debugging. i.e #22070.
If you try and compile depends for a arm-apple-darwin target using master, on a x86_64 darwin machine, currently you'll get:
gmake -C depends -j9 HOST=arm64-apple-darwin
Invalid configuration `arm64-apple-darwin': machine `arm64-apple' not recognized
shasum: hosts/.mk: No such file or directory
<omitted>
Makefile:111: hosts/.mk: No such file or directory
gmake: *** No rule to make target 'hosts/.mk'. Stop.