build: use tabs for indentation in Makefile

PR-URL: https://github.com/nodejs/node/pull/32614


Reviewed-By: Richard Lau <riclau@uk.ibm.com>
Reviewed-By: Colin Ihrig <cjihrig@gmail.com>
Reviewed-By: James M Snell <jasnell@gmail.com>
Reviewed-By: Trivikram Kamat <trivikr.dev@gmail.com>