It's a practical concern, really. Too many people wrote Makefiles which called gcc instead of cc.
Users can use a different compiler by specifying it on the command line via e.g.
make CC=clang
Some people set CC=gcc
in their Makefile to force the usage of gcc. Never do this. Do this instead: CC?=gcc
That way users can still override the value of ${CC} on the command line if they want to.This is only relevant if you want portability to other versions of Make. I simply don't care about anybody who's not using GNU Make these days. Try it yourself: command line options override variables in makefiles unless "override" is specified for that assignment.