Question about sane usage of macroses in perl template

[Pavel Alexeev]

$ rpmdev-newspec -t perl
produce template where, inter alia we have such lines:
%{__perl} Makefile.PL INSTALLDIRS=vendor
OPTIMIZE="$RPM_OPT_FLAGS"

make %{?_smp_mflags}

I'm wonder why there used mix of macros %{__perl} and plain other
commands like make?
Rpm say it is just perl command with path:
$ rpm --eval '%{__perl}'
/usr/bin/perl
Is there any advantage for that?

Many reviewers say what one form should be used if no explicit
requirements for other way.

Also we have Review Guidelins which say usage of macroses should be
consistent -
http://fedoraproject.org/wiki/Packaging:ReviewGuidelines#cite_note-15.
At my point it is example of such "inconsistent" there.