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On x86_64 at least:

make[2]: Entering directory '/root/packages/system/make/src/make-4.3'
/bin/sh: 2: ulimit: error setting limit (Operation not permitted)
cd tests && perl  ./run_make_tests.pl -srcdir /root/packages/system/make/src/make-4.3 -make ../make
------------------------------------------------------------------------------
     Running tests for GNU make on Linux localhost 5.15.11-0-virt x86_64
                                 GNU Make 4.3
------------------------------------------------------------------------------

Finding tests...

features/archives ....................................... ok     (12 passed)
features/comments ....................................... ok     (1 passed)
features/conditionals ................................... ok     (5 passed)
features/default_names .................................. ok     (3 passed)
features/double_colon ................................... ok     (14 passed)
features/echoing ........................................ ok     (4 passed)
features/errors ......................................... ok     (7 passed)
features/escape ......................................... ok     (10 passed)
features/exec ........................................... Error running /root/packages/system/make/src/make-4.3/tests/../make (expected 0; got 512): /root/packages/system/make/src/make-4.3/tests/../make -f work/features/exec.mk.2 SHELL=/bin/ash CMD=./exec.cmd.2
Error running /root/packages/system/make/src/make-4.3/tests/../make (expected 0; got 512): /root/packages/system/make/src/make-4.3/tests/../make -f work/features/exec.mk.5 SHELL=/bin/ash CMD=./exec.cmd.5
Error running /root/packages/system/make/src/make-4.3/tests/../make (expected 0; got 512): /root/packages/system/make/src/make-4.3/tests/../make -f work/features/exec.mk.6  CMD=./exec.cmd.6
Error running /root/packages/system/make/src/make-4.3/tests/../make (expected 0; got 512): /root/packages/system/make/src/make-4.3/tests/../make -f work/features/exec.mk.7 SHELL=/bin/sh CMD=./exec.cmd.7
Error running /root/packages/system/make/src/make-4.3/tests/../make (expected 0; got 512): /root/packages/system/make/src/make-4.3/tests/../make -f work/features/exec.mk.8 SHELL=/bin/ash CMD=./exec.cmd.8
Error running /root/packages/system/make/src/make-4.3/tests/../make (expected 0; got 512): /root/packages/system/make/src/make-4.3/tests/../make -f work/features/exec.mk.11 SHELL=/bin/ash CMD=./exec.cmd.11
Error running /root/packages/system/make/src/make-4.3/tests/../make (expected 0; got 512): /root/packages/system/make/src/make-4.3/tests/../make -f work/features/exec.mk.14 SHELL=/bin/ash ANSWER='hello, world'
FAILED (9/16 passed)

It seems to be a result of a bad SHELL; changing to SHELL=/bin/sh resolves it.