$ touch .lock

$ touch AB.lock

$ perl -MExtUtils::MakeMaker -E 'say $ExtUtils::MakeMaker::VERSION'
7.24

$ perl Makefile.PL && make manifest
"/home/steveb/perl5/perlbrew/perls/perl-5.26.1/bin/perl" "-MExtUtils::Manifest=mkmanifest" -e mkmanifest
Added to MANIFEST: .lock
Added to MANIFEST: AB.lock

# Add entry to MANIFEST.SKIP

$ tail -3 MANIFEST.SKIP
.base$
main$
.*.lock

$ make manifest
"/home/steveb/perl5/perlbrew/perls/perl-5.26.1/bin/perl" "-MExtUtils::Manifest=mkmanifest" -e mkmanifest
Removed from MANIFEST: .lock
Removed from MANIFEST: AB.lock