I've concluded this buy looking at some of the makefiles that people are referring to and the way the description of the tool is worded.

Calling makefiles a "single source of truth" for "dev commands" sounds to me like a glorified shell script aggregator. That's not what make is.

All in all I have two issues:

1. The naming of this tool. It's not make specific, you could literally make this tool run anything else and it would still work identically. But in this case it seems to be encouraging misuses of make.

2. The concept described by the tool's documentation that makefiles are "a single source of truth for dev commands".