Based on upstream commit:
https://gitlab.freedesktop.org/gstreamer/common/-/commit/52adcdb

diff --git a/common/glib-gen.mak b/common/glib-gen.mak
index 513c9a6..f96db99 100644
--- a/common/glib-gen.mak
+++ b/common/glib-gen.mak
@@ -5,7 +5,8 @@
 #glib_enum_define=GST_COLOR_BALANCE
 #glib_enum_prefix=gst_color_balance
 
-enum_headers=$(foreach h,$(glib_enum_headers),\n\#include \"$(h)\")
+hash := \#
+enum_headers=$(foreach h,$(glib_enum_headers),\n$(hash)include \"$(h)\")
 
 # these are all the rules generating the relevant files
 %-marshal.h: %-marshal.list
diff --git a/common/gst-glib-gen.mak b/common/gst-glib-gen.mak
index 589bc3f..2be479b 100644
--- a/common/gst-glib-gen.mak
+++ b/common/gst-glib-gen.mak
@@ -8,7 +8,8 @@
 #glib_gen_decl_banner=GST_EXPORT
 #glib_gen_decl_include=\#include <gst/foo/foo-prelude.h>
 
-enum_headers=$(foreach h,$(glib_enum_headers),\n\#include \"$(h)\")
+hash := \#
+enum_headers=$(foreach h,$(glib_enum_headers),\n$(hash)include \"$(h)\")
 
 # these are all the rules generating the relevant files
 $(glib_gen_basename)-marshal.h: $(glib_gen_basename)-marshal.list
diff --git a/libs/gst/controller/Makefile.in b/libs/gst/controller/Makefile.in
index 7593f22..3bb5ab9 100644
--- a/libs/gst/controller/Makefile.in
+++ b/libs/gst/controller/Makefile.in
@@ -591,7 +591,8 @@ libgstcontroller_@GST_API_VERSION@_la_CFLAGS = $(GST_OBJ_CFLAGS) -DBUILDING_GST
 libgstcontroller_@GST_API_VERSION@_la_LIBADD = $(GST_OBJ_LIBS) $(LIBM)
 libgstcontroller_@GST_API_VERSION@_la_LDFLAGS = $(GST_LIB_LDFLAGS) $(GST_ALL_LDFLAGS) $(GST_LT_LDFLAGS)
 CLEANFILES = *.gcno *.gcda *.gcov $(BUILT_SOURCES) $(am__append_1)
-enum_headers = $(foreach h,$(glib_enum_headers),\n\#include \"$(h)\")
+hash := \#
+enum_headers = $(foreach h,$(glib_enum_headers),\n$(hash)include \"$(h)\")
 @HAVE_INTROSPECTION_TRUE@BUILT_GIRSOURCES = GstController-@GST_API_VERSION@.gir
 @HAVE_INTROSPECTION_TRUE@gir_headers = $(patsubst %,$(srcdir)/%, \
 @HAVE_INTROSPECTION_TRUE@	$(libgstcontroller_@GST_API_VERSION@_include_HEADERS)) \