'dmake' and 'mingw32-make' have slightly different syntax rules. With Strawberry Perl, when you run 'perl Makefile.PL', the makefile that gets produced is written according to dmake's rules - it doesn't work with 'mingw32-make'. To get that makefile to work with mingw32-make, you would either have to make amendments to it, or change $Config{make} to mingw32-make (and also patch ExtUtils::MakeMaker so that it is capable of writing a makefile that's compatible with mingw32-make). This could possibly be done, but no-one has yet bothered, afaik.
To find out the flavour of make that 'perl Makefile.PL' honours, you run
perl -V:make (which is what
Anonymous Monk was getting at).
Cheers,
Rob