I tested the current state of the code with Eclipse 2021-12. It failed.
Reason is that m2e-core is explicitely checking for the groupId and artifactId of plexus-build-api.
To make this work with Eclipse a change in m2e-core is needed.

See: https://github.com/eclipse-m2e/m2e-core/blob/69dc9cf73bf03ebd082937b90d17032c9007dd15/org.eclipse.m2e.core/src/org/eclipse/m2e/core/internal/embedder/EclipseClassRealmManagerDelegate.java#L82