In installing the latest kernel update on buster-LTS, I had this same problem. The file /var/lib/dkms/spl/0.6.5.9/build/make.log says:
DKMS make.log for spl-0.6.5.9 for kernel 4.19.0-0.bpo.17-amd64 (x86_64) Sat Jul 31 12:49:28 EDT 2021 make: *** No targets specified and no makefile found. Stop. ls /var/lib/dkms/spl/0.6.5.9/build/ aclocal.m4 cmd/ configure.ac DISCLAIMER Makefile.am META spl_config.h.in AUTHORS config/ copy-builtin* dkms.conf Makefile.in module/ spl.release.in autogen.sh* config.log COPYING include/ make.log rpm/ build/ configure* cp* lib/ man/ scripts/ So indeed there appears to be no makefile. This is a very serious bug as it makes it impossible to install kernel security updates without losing zfs! Thanks, -ryan