In \nRF5_SDK_17.1.0_ddde560\components\toolchain\gcc\Makefile.common there is the following
# Create object files from assembly source files %.S.o %.s.o.o: $(call run,$(CC) -x assembler-with-cpp,$(ASMFLAGS),Assembling)
This has been giving the following :
/nRF5_SDK_17.1.0_ddde560/components/toolchain/gcc/Makefile.common:280: warning: pattern recipe did not update peer target '_build/nrf52840_xxaa/gcc_startup_nrf52840.s.o.o'.
A quick google search and it seems this is something that may become an error in the future. A suggested solution is to break this into two separate rules.
I just thought I would report this for informational reasons.