Most newer/younger people don't like or know Make; it's old, arcane software.

It differentiates between TABs and Spaces because each one signifies a different thing to follow: Lines starting with TAB indicate that a _recipe_ follows (which is shell syntax), and lines NOT starting with TAB indicate that a _rule_ follows (ie., native Makefile grammar/syntax).

Hate it or not, it's been a reliable workhorse for decades.