  The recent observation of the fractional quantum anomalous Hall effect in
moir\'e fractional Chern insulators (FCI) provides opportunities for
investigating zero magnetic field anyons. So far, both experimental and
theoretical results suggest that filling > 1/3 FCI states in the first Chern
band share features with those of the lowest Landau level (LL). To create the
possibility of realizing non-Abelian anyons, one route is to engineer higher
flat Chern bands that mimic higher LLs. Here, we investigate the interaction,
topology, and ferromagnetism of the second moir\'e miniband in twisted MoTe2
bilayer (tMoTe2). Around filling factor v = -3, i.e., half-filling of the
second miniband, we uncover spontaneous ferromagnetism and an incipient Chern
insulator state. By measuring the anomalous Hall effect as a function of twist
angle, we find that the Chern numbers (C) of the top two moir\'e flat bands
have opposite sign (C = -+1) at twist angles above 3.1{\deg} but the same sign
(C = -1) around 2.6{\deg}. This observation is consistent with the recently
predicted twist-angle dependent band topology, resulting from the competition
between moir\'e ferroelectricity and piezoelectricity. As we increase the
magnetic field, only the small twist-angle device (2.6{\deg}) experiences a
topological phase transition with an emergent C = -2 state. This is attributed
to a Zeeman field-induced band crossing between opposite valleys, with the
determined C = -1 for the top two bands. Our results lay a firm foundation for
understanding the higher flat Chern bands, which is essential for the
prediction or discovery of non-Abelian FCIs.
