If you are distributing someone else's GPL code, then you must comply with the license and provide build scripts etc.
If you choose to release some code under the GPL that you yourself have written, but do not feel like even writing a Makefile, that's totally fine.
I mean, yes, that's technically correct. But I'm not sure how useful it is? What is it adding to the discussion?
The holder can change licencing for new versions of the software afterall