I 100% get the purpose of the `act` tool, but I don't get why they wrote this sentence around `make`.
The tool is here to run GHA tasks locally, period. It's not a replacement for a Makefile.
And I agree with you: use `make` in your actions!
If I want to make sense of the sentence, the only thing I can think of is that, before making this tool, they were using a Makefile locally to replicate the content of their GHA tasks.
Just be careful with Make's exit codes. Just gobbles them up and exits 2 with no way of disabling it from what I could gather.
Instead use mise tasks.