Trigger warning: the thing is mature enough to speak about rsh(1) seriously.
IllumOS has a "dmake" command, but as far as I've read its man page, it's not distributed across hosts and likely exists for compatibility.
It is said that dmake is licensed under CDDL, but it will take a more patient soul to get to the sources. Oracle Developer Studio can be downloaded and run, so I presume you can toy with it: https://www.oracle.com/tools/developerstudio/downloads/devel...
CloudBees build a thing to vendor-lock your development workflow in, and they have a thing called ElectricAccelerator. It's vastly more complicated, and from I gather, hosted. But they say it can ingest "most" GNU Makefiles and distribute tasks across worker nodes.
Of course Make + ssh and a distributed FS gets you there, but you don't always have a distributed FS especially across continents.