Makefiles are a perfect abstraction over proprietary CI/CD DSLs and commands.

As a polyglot, having to remember and the difference is awful - so I make(ha!) local Makefiles that invoke the relevant tool, the same routine concepts (lint, build, or run tests) may be "yarn foo -arg1", "npx -foo", "go bar" depending on project and tool, which gets annoying when you're frequently switching between projects.

Big tech with monorepos solve this cognitive effort using a unified build system (blaze, buck, buck2). IMHO, Make makes a decent glue system at smaller organizations lacking a compiler/build/tooling team.