It's illegal. All conditional directives that make up a conditional section must be in the same file, although conditional groups can contain directives #includeor nested conditional sections.
(& section; 6.10).
preprocessing-file:
group opt
group:
group-part
group group-part
group-part:
if-section
control-line
text-line
# non-directive
if-section:
if-group elif-groups opt else-group opt endif-line
4 5.1.1.2, #include 1 4, :
ainclude preprocessing , 1 4. .