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Also, (where) does `@file:DependsOn()` cache dependencies? Will it download dependencies again is they are already present in the local Maven repository or Gradle cache?

Afair it uses Aether, and should thus reuse the libs already cached in Maven Local.

From what I've seen it should even adhere to the Maven settings file if it defines a different maven local directory

Ok. I'm mostly after getting dependencies cached in GitHub actions. So using <https://github.com/actions/setup-java?tab=readme-ov-file#caching-packages-dependencies> with `cache: 'maven'` should get me covered.

I guess so.
Someone should implement a different Scriptdefinition that uses Gradle resolution engine so that variant-aware resolution can be used.
But I guess this will not be trivial as Gradle does not provide this as separate artifact.