Your approach of concatenating .c files is completely broken:
Even though the command cat *.c > to_compile.c will put all functions into a single file, order matters: You must have each function declared before its first use.
That is, you have dependencies between your .c files which force a certain order. If your concatenation command fails to honor this order, you won't be able to compile the result.
Also, if you have two functions that recursively use each other, there is absolutely no way around writing a forward declaration for at least one of the two. You may as well put those forward declarations into a header file where people expect to find them.
When you concatenate everything into a single file, you force a full rebuild whenever a single line in your project changes.
With the classic .c/.h split compilation approach, a change in the implementation of a function necessitates recompilation of exactly one file, while a change in a header necessitates recompilation of the files that actually include this header. This can easily speed up the rebuild after a small change by a factor of 100 or more (depending on the count of .c files).
You loose all the ability for parallel compilation when you concatenate everything into a single file.
Have a big fat 12 core processor with hyper-threading enabled? Pity, your concatenated source file is compiled by a single thread. You just lost a speedup of a factor greater than 20... Ok, this is an extreme example, but I have build software with make -j16 already, and I tell you, it can make a huge difference.
Compilation times are generally not linear.
Usually compilers contain at least some algorithms that have a quadratic runtime behavior. Consequently, there is usually some threshold from which on aggregated compilation is actually slower than compilation of the independent parts.
Obviously, the precise location of this threshold depends on the compiler and the optimization flags you pass to it, but I have seen a compiler take over half an hour on a single huge source file. You don't want to have such an obstacle in your change-compile-test loop.
Make no mistake: Even though it comes with all these problems, there are people who use .c file concatenation in practice, and some C++ programmers get pretty much to the same point by moving everything into templates (so that the implementation is found in the .hpp file and there is no associated .cpp file), letting the preprocessor do the concatenation. I fail to see how they can ignore these problems, but they do.
Also note, that many of these problems only become apparent with larger project sizes. If your project is less than 5000 lines of code, it's still relatively irrelevant how you compile it. But when you have more than 50000 lines of code, you definitely want a build system that supports incremental and parallel builds. Otherwise, you are wasting your working time.
