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I discovered the dependency directive some time ago, and filed a doc bug.
It appears to be only for Android, ARM and iOS platforms only.
Here's a usage of it in the Delphi RTL:
function DBXLoader_GetDriver(Count: Longint; Names: TWideStringArray; Values: TWideStringArray; ErrorMessage: TDBXWideStringBuilder; out pDriver: TDBXDriverHandle): TDBXErrorCode; cdecl; external LibName name 'DBXLoader_GetDriver' dependency VendorLib, LibCPP, VendorLibDep;
Learn the command line used to compile System.pas in Delphi