for those who want some official document to confirm the behavior
Variables in make can come from the environment in which make is run. Every environment variable that make sees when it starts up is transformed into a make variable with the same name and value. However, an explicit assignment in the makefile, or with a command argument, overrides the environment. (If the ā-eā flag is specified, then values from the environment override assignments in the makefile.
https://www.gnu.org/software/make/manual/html_node/Environment.html