On FreeBSD 14.0 and macOS 12.5, when I run the automake test suite
(with autoconf-2.72 installed), I get very similar test failures:
  - 107 on FreeBSD,
  - 105 on macOS.

Find attached the log files.

$ grep ^FAIL: freebsd-14.0-test-suite.log
FAIL: t/aclocal-amflags
FAIL: t/aclocal-deleted-header-aclocal-amflags
FAIL: t/aclocal-deleted-header
FAIL: t/aclocal-deps-subdir
FAIL: t/aclocal-deps
FAIL: t/aclocal-m4-include-are-scanned-aclocal-amflags
FAIL: t/aclocal-m4-include-are-scanned
FAIL: t/autohdr3
FAIL: t/autohdr4
FAIL: t/ccnoco-deps
FAIL: t/colon2
FAIL: t/colon3
FAIL: t/colon5
FAIL: t/colon6
FAIL: t/conff
FAIL: t/confh5
FAIL: t/confh6
FAIL: t/confsub
FAIL: t/dejagnu-siteexp-extend
FAIL: t/dejagnu-siteexp-useredit
FAIL: t/deleted-m4
FAIL: t/lex5
FAIL: t/lexvpath
FAIL: t/lex-depend-cxx
FAIL: t/lex-depend
FAIL: t/lex-pr204
FAIL: t/objc-deps
FAIL: t/objcxx-minidemo
FAIL: t/objcxx-deps
FAIL: t/output6
FAIL: t/output8
FAIL: t/parallel-tests-recheck
FAIL: baz.test
FAIL: baz.test
FAIL: t/parallel-tests-recheck-depends-on-all
FAIL: b.test
FAIL: c.test
FAIL: b.test
FAIL: c.test
FAIL: t/parallel-tests-recheck-pr11791
FAIL: foo
FAIL: foo
FAIL: foo
FAIL: foo
FAIL: foo
FAIL: foo
FAIL: t/parallel-tests-log-override-recheck
FAIL: bazbaz.test
FAIL: t/test-driver-custom-multitest-recheck
FAIL: c.test, testcase 1
FAIL: d.test, testcase 2
FAIL: c.test, testcase 1
FAIL: d.test, testcase 2
FAIL: t/test-metadata-recheck
FAIL: t/test-trs-recover
FAIL: bar.test
FAIL: bar.test
FAIL: foo.test
FAIL: bar.test
FAIL: foo.test
FAIL: bar.test
FAIL: t/test-trs-recover2
FAIL: t/remake-fail
FAIL: t/remake-maintainer-mode
FAIL: t/remake-makefile-intree
FAIL: t/remake-makefile-vpath
FAIL: t/remake-after-configure-ac
FAIL: t/remake-after-makefile-am
FAIL: t/remake-after-acinclude-m4
FAIL: t/remake-after-aclocal-m4
FAIL: t/remake-include-configure
FAIL: t/remake-include-makefile
FAIL: t/remake-include-aclocal
FAIL: t/remake-config-status-dependencies
FAIL: t/remake-configure-dependencies
FAIL: t/remake-deeply-nested
FAIL: t/remake-mild-stress
FAIL: t/remake-all-1
FAIL: t/remake-all-2
FAIL: t/remake-subdir
FAIL: t/remake-subdir2
FAIL: t/remake-subdir3
FAIL: t/remake-subdir-only
FAIL: t/remake-subdir-from-subdir
FAIL: t/remake-subdir-no-makefile
FAIL: t/remake-subdir-long-time
FAIL: t/remake-gnulib-add-acsubst
FAIL: t/remake-deleted-m4-file
FAIL: t/remake-renamed-m4-file
FAIL: t/remake-renamed-m4-macro-and-file
FAIL: t/remake-deleted-am-2
FAIL: t/remake-deleted-am
FAIL: t/remake-renamed-am
FAIL: t/remake-aclocal-version-mismatch
FAIL: t/remake-macrodir
FAIL: t/spy-double-colon
FAIL: t/strip2
FAIL: t/subdir-add-pr46
FAIL: t/subdir-add2-pr46
FAIL: t/subobj-clean-pr10697
FAIL: t/tap-recheck-logs
FAIL: bar.test 1
FAIL: bar.test 1
FAIL: bar.test 1
FAIL: t/tap-recheck
FAIL: c.test 1 - c is ko :-(
FAIL: d.test 2 - d.extra failed
FAIL: c.test 1 - c is ko :-(
FAIL: d.test 2 - d.extra failed
FAIL: t/yacc-vpath
FAIL: t/yacc-d-vpath
FAIL: t/yacc-depend
FAIL: t/yacc-depend2
FAIL: t/yacc-mix-c-cxx
FAIL: t/yacc-pr204
FAIL: t/yacc-subdir
FAIL: t/depcomp-auto
FAIL: t/depcomp-auto.tap 6 - [in-tree build] dependency tracking works
FAIL: t/depcomp-auto.tap 13 - [simple VPATH] dependency tracking works
FAIL: t/depcomp-auto.tap 14 - [simple VPATH] make distclean
FAIL: t/depcomp-auto.tap 20 - [long VPATH] dependency tracking works
FAIL: t/depcomp-auto.tap 21 - [long VPATH] make distclean
FAIL: t/depcomp-auto.tap 27 - [absolute VPATH] dependency tracking works
FAIL: t/depcomp-auto.tap 28 - [absolute VPATH] make distclean
FAIL: t/depcomp-cpp
FAIL: t/depcomp-cpp.tap 27 - [absolute VPATH] dependency tracking works
FAIL: t/depcomp-cpp.tap 28 - [absolute VPATH] make distclean
FAIL: t/depcomp-dashmstdout
FAIL: t/depcomp-dashmstdout.tap 6 - [in-tree build] dependency tracking works
FAIL: t/depcomp-dashmstdout.tap 13 - [simple VPATH] dependency tracking works
FAIL: t/depcomp-dashmstdout.tap 14 - [simple VPATH] make distclean
FAIL: t/depcomp-dashmstdout.tap 20 - [long VPATH] dependency tracking works
FAIL: t/depcomp-dashmstdout.tap 21 - [long VPATH] make distclean
FAIL: t/depcomp-dashmstdout.tap 27 - [absolute VPATH] dependency tracking works
FAIL: t/depcomp-dashmstdout.tap 28 - [absolute VPATH] make distclean
FAIL: t/depcomp-gcc
FAIL: t/depcomp-gcc.tap 6 - [in-tree build] dependency tracking works
FAIL: t/depcomp-gcc.tap 20 - [long VPATH] dependency tracking works
FAIL: t/depcomp-gcc.tap 21 - [long VPATH] make distclean
FAIL: t/depcomp-gcc.tap 27 - [absolute VPATH] dependency tracking works
FAIL: t/depcomp-gcc.tap 28 - [absolute VPATH] make distclean