Sure, if you use make enough, you likely remember the most important dollar-symbol stuff. But $@ is "all arguments (obeying quoting)" in bash, which is nothing like what it means in make.
That of course becomes "$$@" in a Makefile recipe if you want bash's behavior and not make's... which is one of the reasons I tend to keep my shell scripts in separate files, and only grow a Makefile to wrap them later if I have to. These days I just have the directory of scripts and no Makefile. Even the rare times I do C, I prefer a script that recompiles everything and slapping ccache on top of it (but usually I'm dealing with an existing Makefile, and I just pray that it's not generated by automake)
