Makefile Assignments are Turing-Complete
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However, if I understood correctly, the size of the Game of Life grid is fixed in the Makefile and cannot be extended arbitrarily at runtime, making it not Turing complete (cool nonetheless!).
Although, maybe a Makefile that generates a Makefile with an arbitrary number of cells...?
Why would it? Lambda calculus is nothing about modifying anything.
And GNU make (though with GNU extensions) is certainly Turing-complete: https://github.com/shinh/makelisp
Now I suppose you would run into problems with programs that write arbitrary amounts of data, but then again that's a limitation of nearly all practical 'Turing machines'. You can (probably) make a Makefile simulating a Turing machine with a tape of any size you want, so in a sense it's 'close enough'.
For what it's worth, in my opinion build systems should definitely be intentionally, not accidentally, Turing complete.
Build rules are code, and thus should be treated like one. Not treating them like code is the main reason many non-trivial makefiles (or rakefiles, or SCons rules, or whatever) look like sh&t.