diff --git a/etc/mtree/Makefile b/etc/mtree/Makefile
index a47376478c2..27dfcc751ae 100644
--- a/etc/mtree/Makefile
+++ b/etc/mtree/Makefile
@@ -2,7 +2,9 @@
 
 .include <src.opts.mk>
 
-FILES=	${_BSD.debug.dist} \
+# NOTE: BSD.debug.dist is unconditionally installed for developer ease-of-use.
+FILES=	\
+	BSD.debug.dist \
 	BSD.include.dist \
 	BSD.root.dist \
 	${_BSD.lib32.dist} \
@@ -12,9 +14,6 @@ FILES=	${_BSD.debug.dist} \
 	BSD.usr.dist \
 	BSD.var.dist
 
-.if ${MK_DEBUG_FILES} != "no"
-_BSD.debug.dist=	BSD.debug.dist
-.endif
 .if ${MK_LIB32} != "no"
 _BSD.lib32.dist=	BSD.lib32.dist
 .endif