dash really isn't built to be an interactive shell. It's focused on making POSIX compliant shell scripts perform as well as possible. Ubuntu and Debian put in the effort to move to it but in practice it doesn't really make any difference since extremely little is perf critical.
It might actually help out for Makefiles, but I can't think of much else, and make itself is ridiculously slow for incremental builds of large projects. A lot more to gain from using https://github.com/google/kati and removing the GNUisms from the makefiles not supported by Kati.