20年も前のコードだけど
(add-hook 'find-file-hooks
(function
(lambda () (if (string-match "[Mm]akefile" buffer-file-name)
(setq indent-tabs-mode t)
(setq indent-tabs-mode nil) ))))

(add-hook 'find-file-not-found-hooks
(function
(lambda () (if (string-match "[Mm]akefile" buffer-file-name)
(setq indent-tabs-mode t)
(setq indent-tabs-mode nil) ))))