[akanapuli]

I dont quite understand the benefit. How does running commands from the Makefile differ from running commands directly on the runner ? What benefit does Makefile brings here ?

[ZeWaka]

You can't run GitHub actions yml workflows locally (officially, there's tools like act).

[fiddlerwoaroof]

If you have your CI runner use the same commands as local dev, CI basically becomes an integration test for the dev workflow. This also solves the “broken setup instructions” problem.