makefile refactoring #42

Job	Run time
coverage - measure	1m 55s
linux - debian:bullseye \|	2m 24s
sanitizer - debian:bookworm \|	2m 6s
linux - debian:bullseye \| arm32	14m 13s
sanitizer - debian:bookworm \| arm32	13m 7s
sanitizer - debian:bookworm \| arm64	3m 48s
linux - debian:bullseye \| arm64	3m 34s
linux - debian:bookworm \|	2m 16s
linux - debian:bookworm \| arm32	12m 16s
linux - debian:bookworm \| arm64	3m 1s
linux - ubuntu:jammy \|	3m 7s
	1h 1m 47s

Provide feedback