[bug] Settting CONAN_MAKE_PROGRAM breaks CMake build helper

[db4]

Environment Details

• Operating System+version: Windows 10
• Compiler+version: Visual Studio 15
• Conan version: 1.52.0
• Python version: 3.8.10

Steps to reproduce

Take any recipe that imports CMake from conans (say, base64/0.4.0 from conancenter) and do the following:

C:\>set CONAN_MAKE_PROGRAM=make.exe
C:\>conan install base64/0.4.0@ --build base64
...
base64/0.4.0: Calling build()
base64/0.4.0: Using 'make.exe' as CMAKE_MAKE_PROGRAM
-- Selecting Windows SDK version 10.0.19041.0 to target Windows 10.0.19044.
-- The C compiler identification is MSVC 19.16.27045.0
-- The CXX compiler identification is MSVC 19.16.27045.0
-- Detecting C compiler ABI info
-- Detecting C compiler ABI info - failed
-- Check for working C compiler: C:/Program Files (x86)/Microsoft Visual Studio/2017/Professional/VC/Tools/MSVC/14.16.27023/bin/Hostx86/x64/cl.exe
-- Check for working C compiler: C:/Program Files (x86)/Microsoft Visual Studio/2017/Professional/VC/Tools/MSVC/14.16.27023/bin/Hostx86/x64/cl.exe - broken
CMake Error at C:/Program Files/CMake/share/cmake-3.23/Modules/CMakeTestCCompiler.cmake:69 (message):
  The C compiler

    "C:/Program Files (x86)/Microsoft Visual Studio/2017/Professional/VC/Tools/MSVC/14.16.27023/bin/Hostx86/x64/cl.exe"

  is not able to compile a simple test program.

  It fails with the following output:

    Change Dir: D:/.conan/data/base64/0.4.0/_/_/build/6cc50b139b9c3d27b3e9042d5f5372d327b3a9f7/build_subfolder/CMakeFiles/CMakeTmp

    Run Build Command(s):make.exe cmTC_b217f.vcxproj /p:Configuration=Debug /p:Platform=x64 /p:VisualStudioVersion=15.0 /v:m && make: Nothing to be done for 'cmTC_b217f.vcxproj'.
    make: *** No rule to make target '/p:Configuration=Debug'.  Stop.

Note that make.exe is used instead of msbuild. Why?