The file was removed, since it is redundant with the GNUmakefile file. See this commit and the linked discussion.

If you're building using dmake I think that the dmake tool is not supported for building on Windows anymore. See the perldelta for 5.34, where this is discussed. You should review perldelta.pod whenever you upgrade Perl.

In reply to Re: makefile.mk is missing with Perl 5.34.0 distro. by Corion
in thread makefile.mk is missing with Perl 5.34.0 distro. by Anonymous Monk

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