Make portability is bad enough on UNIX-like OSes, to say nothing of what a crapshoot it is on Windows. Even if you do have make installed on Windows, there's no guarantee that what it shells to is going to be able to run all the commands people tend to put in there.
Plain old shell scripting is much more portable than make, because a shell is definitely installed on every UNIX-like OS, and there is a very clear baseline of functionality that works in every Bourne/POSIX descendant. And it's quite likely to exist on a modern Windows developer machine too because bash is bundled together with Git.
My theory of writing developer scripts is to prefer the tool that already exists in the language you're developing. Gradle for JVM, npm for Node etc. Otherwise just use shell. Make feels like wrong tool for the job.