http://gcc.gnu.org/bugzilla/show_bug.cgi?id=54419
--- Comment #46 from Paolo Carlini <paolo.carlini at oracle dot com> 2012-09-06 15:31:52 UTC --- I would say not just esthetical, because normally the maintainers know that the configury code is in acinclude.m4 and in case of issues look into it. If we start randomly adding non-trivial code "by hand" to confifure.ac, then each time there are two different places to check.