It isn't hard to create a basic build system. However there are a lot more rare corner cases than anyone who sets out to create one as a side project realizes and so in almost all cases their build systems work for the easy/common situations, but in lots of weird cases it doesn't work. Often those corner cases will happen on setups that make sense for one exactly person in the world but for everyone else is stupid. (think cross compiling on haiku-os for a vax running netbsd)

Which is to say if you want to create a build system that needs to be your only goal. You can maybe make the goal create the build system that some project needs (Chromium in this case) needs, but you won't be doing any hacking on the project (Chromium) itself because all your time will be spent on the build system.

Since everyone I know thinks of build systems as a side project they should just choose one that works. I use cmake, which works well despite the warts. I've heard good things about build2 and bazel, but I have no experience with either. I have used ninja as well (that is handwritten ninja files), but it isn't intended for that purpose and so in general I wouldn't recommend it.