Starting with 8.72 the command "make -f base/unix-gcc.mak" no longer produces a bin/gs file, instead producing the error: make: *** No rule to make target `obj/libtiff_.dev', needed by `obj/libtiff.dev'. Stop. We need to provide a base/libtiff.mak in the same way that we provide base/libpng.mak, base/jpeg.mak, base/jbig2.mak, etc.
It turns out that there is a base/libtiff.mak in 8.71 but it doesn't work and in head (r11236) make -f base/unix-gcc.mak fails with: make: *** No rule to make target `obj/fapif.dev', needed by `obj/fapi.dev'. Stop.
See also bug 691264 - I changed the documentation to recommended people not to do that, because it no-longer works. If you feel it should work that way, feel free to make it work that way (and possibly also revert the change in the documentation).
Fixed in r11241.