Your makefile will then work on systems without gcc, and it is also easier to override it, ie:
make CC=clang
You should unless you've committed to writing portable code. If you're using GCC specific features then using CC would imply a false level of compatibility.
In this case they are using gcc specific features "-MMD -MP -MT".
In fact I believe it should be there for gcc too, according to https://gcc.gnu.org/wiki/LinkTimeOptimization so perhaps this is a bug in the Makefile?
Flushing out issues like this is another reason to commit to writing portable code (and build systems), as you put it.
You should unless you've committed to writing portable code. If you're using GCC specific features then using CC would imply a false level of compatibility.
In this case they are using gcc specific features "-MMD -MP -MT".