Maybe none, but at some point you may want to do other things at buildtime, such as generating an sqlite db or generate code stubs for protobuf. Having a universal, and highly refined, tool like Make will help developers without domain knowledge. It also does not exclude the use of other tool like Just and Docker. A Makefile is also an easy jump-off point for a build pipeline.
Then introduce it for those things. But a makefile to call go build, go test, docker push, Ecs update-services provides no value other than all of a sudden not working on windows without another tool.
