On Cygwin (running in Windows 10), the results are much better than those of 4.4.0.90 <https://lists.gnu.org/archive/html/bug-make/2023-01/msg00134.html>:
All "Device or resource busy" failures are gone. Only the 1 failure in category 'misc/general4' is still present.
makeerror-4.4.0.91-x86_64-pc-cygwin-gcml.tar.gz
Description: application/compressed-tar