With 3.0.7 and SVN version on Solaris with GNU make and Sun compilers 
and build smbwarpper I get:

make
...
Linking libsmbclient non-shared library bin/libsmbclient.a
ar: cannot open dynconfig.po.o
	No such file or directory
ar: cannot open lib/version.po.o
	No such file or directory
ar: dynconfig.po.o not found
ar: lib/version.po.o not found
make: [bin/libsmbclient.a] Error 2 (ignored)
Linking libsmbclient shared library bin/libsmbclient.so
ld: fatal: file dynconfig.po.o: open failed: No such file or directory
ld: fatal: file lib/version.po.o: open failed: No such file or directory
ld: fatal: File processing errors. No output written to bin/libsmbclient.so
make: *** [bin/libsmbclient.so] Error 1

Files dynconfig.po.po.o and lib/version.po.po.o do exist.

The problem is that the rules for dynconfig.@PICSUFFIX@ and
lib/version.@PICSUFFIX@ use the $* macro which to give the
stem of the target name but this only works as the author of the Makefile
template expected in rules like %.po.o: %.c. The fix is to use the $@ macro instead.

I will attach at patch.