`#:` task description doesn't work if target is prefixed with `.PHONY` declaration

The best practice is to:

add each phony target as a prerequisite of .PHONY immediately before the target declaration, rather than listing all the phony targets in a single place.

However, if I put a remake task description in front of it, remake --tasks won't show it because .PHONY is a target of its own.

Example:

#: This is the main target
.PHONY: all
all:
    echo "Executing all ..."

Workarounds:

1. Leave out the .PHONY declaration as in your example and risk hard to debug behavior when a file with the name of the target exists.
2. Put the .PHONY declaration below the target or elsewhere and risk name mismatches or forgetting to declare phony targets. I've seen that happening even with .PHONY directly above the target.

Reproduce the example with remake --tasks, keeping the #: description immediately before the .PHONY declaration. Compare that output with the workaround where .PHONY is placed elsewhere. Done means the task description for all is shown while retaining the adjacent .PHONY: all declaration.