I interpret it in a bit of different way.
Makefile is relatively simple and unopinionated like a brick. Also makefile defines/reflects project’s structure.
From simple blocks one can build any shape one want. Total freedom.
Problem is, make doesn’t impose best practice and doesn’t steer you clear of common pitfalls of project structuring and building and publishing.
One example for illustration: Out of source builds is rather good idea, but not imposed by make.
So makefile is not enough, one needs all the life-lessons of using make, so inherited makefiles are better than written from scratch.