Some are legit, others are simply grandfathered in.
--- /dev/null
+^lib/bcopy\.c$
+^lib/c-strtold\.c$
+^lib/fnmatch_loop\.c$
+^lib/full-read\.c$
+^lib/imaxtostr\.c$
+^lib/mempcpy\.c$
+^lib/memset\.c$
+^lib/offtostr\.c$
+^lib/regcomp\.c$
+^lib/regex_internal\.c$
+^lib/regexec\.c$
+^lib/safe-write\.c$
+^lib/strtoll\.c$
+^lib/strtoul\.c$
+^lib/strtoull\.c$
+^lib/strtoumax\.c$
+^lib/umaxtostr\.c$
+^lib/xstrtoul\.c$
+^src/false\.c$
+^src/lbracket\.c$
+^src/ls-dir\.c$
+^src/ls-ls\.c$
+^src/ls-vdir\.c$
+^src/tac-pipe\.c$