GNU make - how to simulate multiple simultaneous j

I know that to allow make to be multithreaded, I use the command make --jobs=X where X is usually equal to number of cores (or twice that or whatever).

I am debugging a makefile - actually consists of many makefiles - to work with the --jobs=X option. Here's an example of why it currently doesn't:

T1:
  mkdir D1
  output_makefile.bat > ./D1/makefile
T2:
  cd D1
  make

Executing this with --jobs=X will lead to a race condition because T1 is not specified as a dependency of T2 and eventually T2 will get built ahead of T1; most of the bugs I need to fix are of this variety.

If X in --jobs=X is greater than the number of ?logical or physical? cores, the number of jobs executed simultaneously will be capped at the number of ?logical or physical? cores.

My machine has 4 physical/8 logical cores but the build machine that will be running our builds will have as many as 64 cores.

So I'm concerned that just because my makefile (a) builds the final output correctly (b) runs without errors on my machine with --jobs=4 does not mean it'll run correctly and without errors with --jobs=64 on a 64-core machine.

Is there a tool that will simulate make executing in an environment that has more cores than the physical machine?

What about creating a virtual machine with 64 cores and run it on my 4-core machine; is that even allowed by VMPlayer?

UPDATE 1

I realized that my understanding of make was incorrect: the number of job slots make creates is equal to the --jobs=N argument and not the number of cores or threads my PC has.

However, this by itself doesn't necessarily mean that make will also execute those jobs in parallel even if I have fewer cores than jobs by using task-switching.

I need to confirm that ALL the jobs are being executed in parallel vs merely 'queued up' and waiting for the actively executing jobs to finish.

So I created a makefile with 16 targets - more than the num of threads or cores I have - and each recipe merely echos the name of the target a configurable number of times.

make.mk

all: 1 2 3 4 ... 14 15 16

<target X>:
    @loop_output.bat $@

loop_output.bat

@FOR /L %%G IN (1,1,2048) DO @echo (%1-%%G)

The output will be something like

(16-1)   <-- Job 16
(6-1400)
(12-334)
(1-1616) <-- Job 1
(4-1661)
(15-113)
(11-632)
(2-1557)
(10-485)
(7-1234)
(5-1530)

The format is Job#X-Echo#Y. The fact that I see (1-1616) after (16-1) means that make is indeed executing target 16 at the same time as target 1.

The alternative is that make finishes jobs (1-#of cores/threads) and then takes another chunk of jobs equal to #num cores/threads but that's not what's happening.

See my "UPDATE 1":

No special software or make tricks are required. Regardless of number of cores you have, Make will execute the jobs truly in parallel by spawning multiple processes and letting the OS multitask them just like any other process.

Windows PITFALL #1: The version of Gnu Make available on SourceForge is 3.81 which does NOT have the ability to even execute using --jobs. You'll have to download ver 4.2 and build it.

Windows PITFALL #2: make 4.2 source will fail to build because of some header that VS2008 (and older) doesn't have. The fix is easy: you have to replace the invocation of the "symbol not found" with its macro equivalent; it should be obvious what I'm talking about when you try to build it. (I forgot what the missing symbol was).