Yes, but you shouldn't be writing makefiles, you should do everything possible to avoid writing makefiles.
I agree!
However, I believe that a possibility to use the same make program in L/Unix and Windows, at least for Perl modules, would facilitate portability. I am trying to understand if there is a (long term) possibility to use GNU make also in Windows.
A possible path seem to be:
- A GNU Make distribution for Windows in CPAN
- A patched ExtUtils::MakeMaker that can create Makefiles that the Windows version of GNU Make understands