Earlier quoted context omitted.
"Don't use tabs" just seems wrong. "Use a recent bash" seems like a matter of preference. "Make is all about files (paraphrasing)" seems a little obvious hopefully, but definitely the way Make is intended to be used. "Magic variables" eh... I dunno, I guess sometimes they can get obscure but it isn't super hard to look this sort of thing up. The omission of % seems weird.
If you want to read something good, check out the docs for this Landlock Make project I've been working on the past week. https://github.com/jart/landlock-make It has many more features since it was announced on August 7th.
> .CPU = SECONDS
> .MEMORY = SIZE
I wish the cluster I use sometimes had this built into their make system, to prevent people from make-ing on the headnode, haha.