Errr, I actually have to spend 5 minutes googling how to install make on Windows, then getting mingw and hating myself. So no, no it's really not that simple in general.

1) A new dependency to install on every build server and dev's machine unless you're a 'nix only shop (e.g. not in gamedev) and sometimes even then (yes, I've had to apt-get install make) - at the very least this is a boatload of new setup/install instructions, in practice this also involves coordinating with IT, and heaven help you if you let your less programmery coworkers build from source too.

2) Which version of make? I have detailed instructions at work about which make to use with which makefiles such that all the stars align and the OS vars and other gnu tools line up such that our upstream Makefiles work without modifications (well, usually.)

3) Given the complexity of 2, what I'm actually going to do is automatically invoke make from whatever build system we're using internally.

4) Now that I have two sets of build configuration, I have a continual maintenance burden as conflicting dependencies and incompatible build settings need to be resolved. Since I deal with C++ libs and tools, sneezing too hard will cause incompatible libs. In practice, the Makefile will hardcode CCFLAGs, sometimes CC itself, and things like building with/without RTTI will cause incompatible libs I can't link without more Makefile tweaks.

5) When I get sufficiently fed up with the state of affairs in point 4, I'll integrate the tool into our own build system such that we have a single unified build system again and I don't have to make the same change in 5 places (our codebase + a measly 4 dependencies in this example.)

At this point I'm no longer using make and wondering why I didn't just skip directly to step 5 in the first place. Make is simple - so simple it doesn't address my needs nor solve my problems.