ATTiny85 USB Troubleshooting. Device is not recognized when programmer asks to plug in device
From your AVRDude output:

avrdude: safemode: Fuses OK (E:FF, H:DF, L:62)

It does not appear that you have programmed the AVR configuration fuses.
One for thing, E:FF, is extended fuse value 0xFF, which is missing the SELFPRGEN (self-programming) fuse that would allow Micronucleus to load your code onto the AVR, that is allow the AVR to execute instructions to program itself.  So, assuming it managed to show up on USB, you wouldn't actually be able to use it to put code on your chip.
You can see what they should be where the makefile fuse target defers to your t85_default configuration:
FUSEOPT = -U lfuse:w:0xe1:m -U hfuse:w:0xdd:m -U efuse:w:0xfe:m

The fuses that are actually preventing it from showing up on USB are more likely the clock related fuse bits in the low fuse byte.  In particular CKDIV8 (factory default) is set to divide-by-8 where it is not in the makefile.  The CKSEL bits are set to 0x2 (factory default) for the 8Mhz internal RC oscillator whereas the makefile wants them to be set to 0x1, for internal PLL (phase locked loop) that generates higher clock rates from the RC oscillator.  In short, your chip is running at 1MHz rather than 16Mhz.  The Micronucleus code may also be written such that it needs PLL for bit-banging USB, though I haven't looked into that to be certain.