I like parts of it!
The tabs vs spaces thing seems pretty silly to me. If your editor is randomly swapping tabs and spaces, get a better editor. Tab is the default in a makefile and that seems fine. The suggestion to use "> " instead of tab just looks noisier.
The observation about the filesystem is good and hopefully well known. The way to think about makefiles is as a tool for creating files (it is very oriented toward this), not as a general purpose scripting language (it is just a worse version of whatever scripting language you are in it, if you use it this way). I do wonder if he could structure his tests to have them actually generate output files which make could track, and also have his tests track dependencies.
Point taken about the magic variables. Sometimes they can get obscure (although they are pretty easy to look up). IMO one he's missing, though, is the pattern matching % operator. If make isn't generating at least some of your recipes for you, then why not just make a "build.sh" script?