Quite frankly, I find this whole "look i did a horrible hack and let's see who can make the best worst horrible hack" thing quite stupid and silly.
GNU Make is free software released under a free license, my opinion is that instead of doing that crazy thing, the author could have just written a patch for GNU Make in order to make it export a "JOBS" environment variable to all its child processes.
Oh but yes, "I felt this feature was missing so I added it" is way way way less cool than "geez the gnu make folks are insane lollerplex they have no way to know how many jobs they're running".
ALSO: http://www.catb.org/esr/faqs/hacker-howto.html#believe2
Here it is a patched version of GNU Make, providing a #J variable that holds the number of jobs as passed via -j/--jobs:
http://santoro.tk/~manu/gnumake.png
As can be seen in the screenshot, it can be passed as environment variable to programs called by makeSource: https://github.com/esantoro/make