Hello,
It will not be easy to archive that in Makefile, cause the OUT_FILES variable depends on the source files (.c, .C and .s files) which could be found by Make GNU. Without the knowledge of these files, there will be no object file acknowledged, hence the Makefile will not include the object files without a source file as reference.
You can use the command to link the object files, for example:
C:/ghs/comp_201914/ccppc.exe -cpu=ppc5748gz4204 -vle -nostartfiles --nocpp -Mn -delete -ignore_debug_references -keepmap ./toolchains/autosar_flash.ld ./bin/Adc.o [...] ./bin/sample_app_mcal_task_1.o ./bin/sample_app_mcal_task_2.o ./bin/sample_app_mcal_task_3.o ./bin/sample_app_mcal_uart_console.o -o bin/sample_app_mcal.elf
(list out all of the object files and paths in [...])
Best Regards,
Nam