This sounds like something one should ask people who do not write portable makefiles, rather than porters of Make, which has been standardised for quite a while now.
They added some useful stuff in subsequent versions... my recollection (though this is going back a while now) is that even only 3.81 was a worthwhile upgrade over 3.80!
However I have better things to do than try to figure out how to build GNUstuff myself on Windows.
Good idea! Let me know when you’ve done it... I could do with an updated copy.