Excerpt from https://en.m.wikipedia.org/wiki/Mach%27s_principle :
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Somewhere else, it is written about Geometry of Newtonian gravity :
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My conclusion is that, for an arbitrarily chosen experimenter (whatever his state of motion), a material body whose motion is rectilinear and uniform generates no gravitational field and it can create a gravitational field only when its movement is accelerated relative to to the experimenter.
Thus, in the same way that the existence of a magnetic field is only caused by the motion (possibly uniform) of electrically charged bodies in the reference frame of the experimenter, I conclude that the existence of a gravitational field is only caused by the accelerations of material bodies in the reference frame of the experimenter.
Thus, if a planet is constantly at rest with respect to an experimenter, he/she/it will conclude that the gravitational field produced by this planet comes from the superposition of the gravitational fields produced by the atoms that make up this planet because each atom contains electrons whose motions ate accelerated around the atomic nucleus. Moreover, accelerations of the gases expelled by the engine that propels the elevator can be the source of the gravitational field in Einstein's thought experiment. Written in French:
https://www.researchgate.net/publication/314755257_Electromagnetisme_relativite_du_mouvement_et_systemes_de_coordonnees_cartesiens
Has this interpretation of the Mach's principle already been explored?
Working Paper Électromagnétisme, relativité du mouvement et systèmes de co...