Okay, mostly agreed. With small exception that the poor excuse of a shell that Windows provides is not nearly as useful or functional as Linux bash/tcsh/zsh... So by writing the makefile you get a tool of exactly the same functionality in environment that is way less comfortable and switching between some GUI and commandline make isn't the most efficient thing to do... Linux console editors, commandline-launched compilators, commandline upload tool and the makefile all blend nicely. On Windows the commandline stuff is treated as the "worse category" and is way less comfortable to use and either you use the "legacy" MS DOS style communication that has been in stasis for nearly 10 years, or you just have to use some GUI.

On plus for Windows I must say though, that different IDEs, GUI tools, simulators etc provide much more functionality than the handful of user-created specialist tools, and getting them to work in the first place is way easier.