Apparently this is more to do with the French manager.
He claims that he did not know that makalele had retired so was including him in this plans.
In this case, as the manager thought he was availible for selection, if he doesnt not turn up when selected, he will be banned as per FIFA rules.
I doubt he will actually recieve any ban however, as he did send a letter detailing his retirement to the French F.A. several days before the squad was announced and Chelsea have already raised this.
The sad part is that even if this was a big mix up and the French manager didnt know (which I doubt) its still terrible that he wont except his retirement. The guy is getting on and its 2 years until the next competition.
This doesnt happen much as retirements are generally excepted. Its a crap rule anyway as anyone should be able to refuse call-up on any grounds they like, its the clubs they work for, not the national team.