Note that a make file is just a list of commands to run. So take, for example, the idea that you can distribute the source code of malware in a make file project. Then, when you create the project, the make file goes over and compiles the malware ... and then at the end it executes the newly compiled malware - say, for example, pretending to run the unit test on what you think is not malicious BY.
It is certainly possible.