On Debian 11.1 / x86_64 (a glibc 2.31 system) I don't see the older test failures from https://lists.gnu.org/archive/html/bug-make/2022-10/msg00124.html any more. But instead I see 4 test failures in the 'features/archives' category.
Find the logs attached.
makeerror-4.4.0.90-x86_64-pc-linux-gnu-7l0o.tar.gz
Description: application/compressed-tar