An attempt to install Module::Build over CPAN gives:
CPAN.pm: Going to build K/KW/KWILLIAMS/Module-Build-0.2604.tar.gz
Sorry, PREFIX is not supported. See the Module::Build
documentation for 'destdir' or 'install_base' instead.
Prior attempts over the last year have all failed for one reason or another. I'm reluctant to trust a builder which cannot build itself, and is so dismissive of current practice as to knowingly ignore PREFIX.
The objections to make are mostly avoidable by keeping things simple, only using POSIX features, writing for /bin/sh. Everybody needs make, anyhow, whether they know it or not ;-)