Hello Евгений,
the documentation has an explanation (Android_User's_Guide.pdf ):
The original purpose of this "imx-make.sh" is to build U-Boot/kernel before building Android images.
Google started to put a limit on the host tools used when compiling Android code from Android10.0. Some host tools necessary for building U-Boot/kernel now cannot be used in the Android build system, which is under the control of soong_ui, so U-Boot/kernel cannot be built together with Android images. Google also recommends to use prebuilt binaries for U-Boot/kernel in Android build system. It takes some steps to build U-Boot/kernel to binaries and put these binaries in proper directories, so some specific Android images depending on these binaries can be built without error. "imx-make.sh" is then added to do these steps to simplify the build work. After U-Boot/kernel are compiled, any build commands in standard Android can be used.
It is a natural fact that things change in our line of work. Actually It is more susprising for me when things don't change :smileyhappy: