What does the Win32 part tell you? It says that it is a Windows 32-bit module. Durrr...

That missing separator in Makefile problem was to do with the formatting of DOS makefiles.

Unix make utility expect to see a TAB character in the makefile, as illustrated below:

Makefile
--------

all:   program

program:    program.c
         ^ need tab here
            gcc -o program program.c
         ^ and here
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Having said that, fixing the Makefile is not going to get you any further on making Win32::OLE to work on Unix/Linux machines though.