The thing you're getting is some familiarity, I think (because of the indirection). It's sort of like using a `package.json` for the scripts section, but you get to have comments, and there's less other random stuff in there.
I definitely understand why many would think this is over-kill though. A proper readme is probably just as good/better.
If you prefer using Powershell on Windows, great (or bat if you're a masochist). The point was that being in Ruby doesn't automatically invalidate the use of make as a build tool.
That is ehy I prefer OS-agnostic tools such as npm or npm+gulp for more complex build tools.
staying inside rake, et al is fine if your software is simple enough to get away with it (by simple I mean self-contained without too many moving parts). But quite often you can't get away with that, and make becomes a good choice.
I would also argue that if you're developing ruby on windows you're doing it wrong. You can do it, but I would personally never target Windows for a ruby app. been there, done that, have the scars to prove it.
I would also add that installing all of that for node doesn't really seem to be simpler than using make, but that's just my old timer sensibilities coming into play.
cinst ruby # install ruby
cinst msys2 --params "/NoUpdate" # install msys2 without
system update
Update-SessionEnvironment # refresh environment vars
ridk install 2 3
See notes on https://chocolatey.org/packages/msys2