Right but writing dependency management (of targets, not package management) in shell seems like a nightmare compared to just leveraging make. Why complicate things? It's dead simple to debug, the interface is dead simple, what's the downside?
I don't particularly mind this use of make, but as an article on make it fails to exemplify what I think is its main purpose.
I rewrote my makefile in PS and don't miss anything from make and have no regrets, as it is simpler now.