Essentially, no.
Make tries to determine whether a target is "up to date" by a mechanism which can be fooled in some circumstances if the destination file had been partially written. Partial writes are possible if the power fails, and the OS may have updated the timestamp, so "make" can get it wrong.
It would be technically feasible for a tool used by make (e.g. a compiler, linker) to be safe by using atomic operations and syncing everything to disc. However, every tool would have to be safe for "make" to be safe.
Also syncing everything would slow compilation down a lot, probably.