setting SHELL variable

[Jonathan Baccash]

I'm having a helluva time setting the SHELL variable in GNU Make 3.81beta3.

I do this:
$(warning SHELL=$(SHELL))
SHELL := cmd.exe
$(warning SHELL=$(SHELL))

And I get:
Makefile:1: SHELL=C:/mks/mksnt/sh.exe
Makefile:3: SHELL=C:/mks/mksnt/sh.exe

However, I notice that the behavior for simple commands before setting
SHELL is the behavior of sh.exe, and the behavior for simple commands
after setting SHELL is the behavior of cmd.exe.  Is this the expected
behavior or not?

I believe that the reason the SHELL variable is not being set is line
main.c:754.  Shouldn't it be sh_found = 1?  Thanks,

Jon.