Give me a Make that

• properly handles filenames with arbitrary names (Make today breaks if filenames contain whitespace)
• uses space-based indentation level (Make today depends on the invisible difference between U+0008 TAB versus other whitespace, and refuses to process any other indentation)

Give me that, and... well, I'd probably still stick to current-day Make, because those improvements would cause my Makefiles to be backward incompatible. Make is just reliably available on pretty much any arbitrary system, unlike any candidate replacement.