If there was a top-level batch file called "make" then the windows command line build would start to look more like the unix one.
it might be easier to just crib one .exe than to have a whole system of batch files.
The reason I did all this work was because I was going to use the makefile, so I started looking for a Windows version of make. Then I realized I needed grep and sed also, which meant I was going to need to find them, hope they were compatible, blah blah blah. It seemed like too much hassle for every single Windows user of Arduino to have to go through. So now you don't have to search for anything; just download 3 batch files, put them in your path, set your ARDUINO_PATH environment variable, and you're done. Run abuild.bat and it will call the other 2 batch files as needed.
Oh, and did I mention your binaries will be smaller than with the ones the Makefile or the IDE will produce?
Given that we already are using cygwin style tools, I don't think it would be that hard to add these utilities to the arduino-win distribution.