I'm thinking about using the design whenever our Star Trek Adventures campaign starts back up. The Klingon fleet, even in the 24th century, could use a little more variety. I wrote up a quick history of the class and gave it a name inspired by its creator. Stat-wise, I'm planning on just using the K'Vort from the book.
The Makuda-class battle cruiser was originally conceived as a response to Starfleet's Excelsior-class starship. The design is a modified K't'inga-class with enhanced systems and a reinforced hull. The Klingon Defense Force ultimately rejected the design. Although the Makuda would have set new standards for battle cruiser performance, it was far more expensive than simply keeping the K't'inga-class in service. Upgrading existing K't'inga-class battle cruisers to the Makuda-class design was considered, but the estimated cost was comparable to new construction due to the additional hull bracing and upgraded structural integrity fields needed to support the improved systems and performance.
The Makuda-class design was revisited on three occasions.
The first was in response to Starfleet's introduction of the Ambassador-class starship. To save time, a new team took the existing Makuda-class design study and updated it with the technologies that had been developed in the interim. The design was well-regarded, but lost to the K'Vort-class - an uprated and expanded Bird-of-Prey design based on the B'Rel-class. Again, the deciding factor was cost. The K'Vort could be more economically produced in the numbers the Klingon Defense Force needed to protect the Empire. On the other hand, a few Houses took a liking to the design, preferring "proper battle cruisers" to "overgrown scout ships" and it entered limited production to replace older battle cruisers. Most were never deployed outside Klingon space, but a few saw action against the expanding Cardassian Union.
A proposal to expand production of the Makuda-class was put forth after the reemergence of the Romulan Star Empire along with their fleets of impressive D'deridex-class warbirds. However, the Vor'cha-class battle cruiser was entering service to glowing reports from their first crews as they shattered performance records. Another factor was the latest refit for the K't'inga-class - one that would enable the venerable battle cruisers to serve in the brief Federation-Klingon conflict just prior to the Dominion War. With brand new battle cruisers joining the fleets and plenty of freshly refitted older ones around, the Klingon Defense Force rejected the proposal and even orders from the Houses began to dry up.
The desperate early days of the Dominion War was the third and final time production of the Makuda-class for the Klingon Defense Force was seriously considered. It was pointed out that there were some slipways too small to build a Vor'cha, but not suitable for a K'Vort or B'Rel either. Most of these slipways originally built D-7 battle cruisers and had been retooled for civilian production as the Empire tried to restore its economy after Praxis. It had always been possible to use them to produce Makuda-class battle cruisers, but the direct cost of retooling and the indirect cost to the Empire's economy was always deemed to be too high. Questions of cost disappeared as the Dominion proved to be an existential threat to the Federation-Klingon Alliance.
The Makuda-class plans were once again updated, but there were limits to what could be done with the aging design and progress was slow. Only one slipway was retooled and limited production began by the time the Romulans entered the Dominion War. With the tide turning, the Klingon Defense Force halted plans to expand production further. The single slipway continued to produce Makuda-class battle cruisers - at a rate just enough to replace losses - until the end of the war. The slipways that were to be used to build Makuda-class battle cruisers were instead retooled to produce troop transports to ferry Klingon warriors to take planets in Cardassian space instead.