in reply to Make program used by Perl in windows

There is a dmake-4.12 distribution in CPAN. Could it also be a GNU Make distribution?

No - dmake and GNU Make each have slightly different syntax requirements, and can therefore not be interchanged.

Is it feasible to use GNU Make in Windows?

Possibly, but first ExtUtils::MakeMaker would need to be patched so that it can create a Makefile that the Windows version of GNU Make could understand.
Afaik, for Windows systems, ExtUtils::MakeMaker can currently write only nmake-compliant or dmake-compliant Makefiles.