Doesn't look like there's a way to simulate two NFC devices with android beam, which is a bit of a bummer, Android Beam support fits the intended use case of my iPhone app I'm about to port to Android (http://convoyapp.net) but as an independent developer I've already spent enough money on gadgets, can't afford to buy TWO NFC enabled ICS devices for testing purposes.
On that note, is there any service that lets you hire devices for dev/testing purposes? Would be great to get access to a lab with 20 different Android devices (for debugging obscure device specific bugs/screen size differences) along with all ipads, iphones, iPod touches and some WP7 devices.