Can std::make_unique be used with abstract interface?

Yes, you can of course use make_unique for that, but it's not as useful as you might want. You have these options:

std::unique_ptr<IGpsSource> source1 = std::make_unique<GpsDevice>(comPort, baudrate);
auto source2 = std::unique_ptr<IGpsSource>{ std::make_unique<GpsLog>(filename) };

I would say the real question is "why do you want that?"

1. Unlike make_shared, make_unique has no allocation benefits over new. So if you need control of the pointer's type, what you're doing is just fine.

2. Why do you need the pointer to be typed to IGpsSource in the first place? An implicit conversion from std::unique_ptr<Derived> rvalues to std::unique_ptr<Base> rvalues exists. So if you're actually calling make_unique to initialise an IGpsSource pointer, it will work just fine. And if you want to transfer the pointer somewhere, you'll have to std::move it anyway, at which point the conversion can happen again.

std::unique_ptr<Base> base_ptr = std::make_unique<Derived>();

As Angew said, the above should work fine. Provided Derived uses public inheritance. Just wanted to add that for completeness.