Hi,
yes, the S32DDS just execute make.exe file - not exactly from windows command line, but from msys32 environment.
To be sure that there is issue with make itself - please run in msys_shell.cmd in
[YOUR_S32DS_INSTALL_PATH]\S32DS_Power_v2017.R1\utils\msys32 folder and just type make in appeared console window. The output should look like this:

If the make doesn't work, try to reinstall your S32DS. If you aren't able even run the msys shell, it may help power off (reaal power off - not restart) your Windows 10 machine. There is some issue for heap mapping for msys caused by Win10, and physical shutdown solve it.
Jiri