code: def _POUpdateBuilder(env, **kw):
    
    import SCons.Action
    from SCons.Tool.GettextCommon import _POFileBuilder
    action = SCons.Action.Action(_update_or_init_po_files, None)
    return _POFileBuilder(env, action=action, target_alias='$POUPDATE_ALIAS')
docs: Create an object of `POUpdate` builder