YES
Input TRS:
      1: rev(nil()) -> nil()
      2: rev(rev(x)) -> x
      3: rev(++(x,y)) -> ++(rev(y),rev(x))
      4: ++(nil(),y) -> y
      5: ++(x,nil()) -> x
      6: ++(.(x,y),z) -> .(x,++(y,z))
      7: ++(x,++(y,z)) -> ++(++(x,y),z)
      8: make(x) -> .(x,nil())
Number of strict rules: 8
Direct POLO(bPol) ... removes: 4 8 1 3 5 2
      ++	w: x1 + x2 + 8857
      make	w: x1 + 3
      nil	w: 1
      rev	w: 2 * x1 + 8856
      . 	w: x1 + x2 + 1
Number of strict rules: 2
Direct POLO(bPol) ... failed.
Uncurrying ... failed.
Dependency Pairs:
     #1: #++(.(x,y),z) -> #++(y,z)
     #2: #++(x,++(y,z)) -> #++(++(x,y),z)
     #3: #++(x,++(y,z)) -> #++(x,y)
Number of SCCs: 1, DPs: 3
  SCC { #1..3 }
POLO(Sum)... succeeded.
      ++	w: x1 + x2 + 1
      make	w: 0
      #++	w: x2
      nil	w: 0
      rev	w: 0
      . 	w: x2 + 28958
    USABLE RULES: { }
    Removed DPs: #2 #3
Number of SCCs: 1, DPs: 1
  SCC { #1 }
POLO(Sum)... succeeded.
      ++	w: x1 + x2 + 1
      make	w: 0
      #++	w: x1
      nil	w: 0
      rev	w: 0
      . 	w: x2 + 28958
    USABLE RULES: { 6 7 }
    Removed DPs: #1
Number of SCCs: 0, DPs: 0