I found in all make
warning / error messages, it uses a single back quote but then a single quote to highlight the user input.
For example, the error message of the undefined makefile name is like
Makefile `xxx' was not found.
At first I thought it was a typo, but it seems to me it is intended for all messages.
For other information, see for example:
- discussion of "backtick-apostrophe" notation
- Markus Kuhn's explanation of how the X Window System displayed fonts