According to the docs on make there is a -R switch,
-R, --no-builtin-variables
Don't define any built-in variables.
How can I find those builtin variables and their values?
I think this is the closest you can get
env -i make -rp | grep -v '^#' | grep ' = '
That prints out the database less the rules, in an environment that isn't pristine result in what I believe is just the builtin variables.