Enhance make_help.py — robust parsing, typing, and output formatting

[Stonebanks-js]

Description

This PR refactors make_help.py to improve error handling, add type hints, organize code into focused functions, and ensure consistent UTF-8 file handling and sorted output. Changes are backwards-compatible and aim to make the script more maintainable and resilient to malformed Makefile entries without altering existing behavior.

@maintainers of the repository kindly assign me this issue