VS: Fix CMAKE_<LANG>_COMPILER detection with Intel toolset (#14471)

When the platform toolset is from Intel, look for "icl.exe" instead of
"cl.exe".
Exclude Borland makefiles from this test.
Merge topic 'INTERFACE_LIBRARY-build-targets' into next

7a74a4f Exclude Borland makefiles from this test.
Create make rules for INTERFACE_LIBRARY targets.

The result is that the depends of the target are created.

So,

 add_library(somelib foo.cpp)
 add_library(anotherlib EXCLUDE_FROM_ALL foo.cpp)
 add_library(extra EXCLUDE_FROM_ALL foo.cpp)
 target_link_libraries(anotherlib extra)

 add_library(iface INTERFACE)
 target_link_libraries(iface INTERFACE anotherlib)

Executing 'make iface' will result in the anotherlib and extra targets
being made.

Adding a regular executable to the INTERFACE of an INTERFACE_LIBRARY
will not result in the executable being built with 'make iface' because
of the logic in cmComputeTargetDepends::AddTargetDepend.

So far, this is implemented only for the Makefile generator. Other
generators will follow if this feature is possible for them.
Merge topic 'INTERFACE_LIBRARY-build-targets' into next

26344a7 Create make rules for INTERFACE_LIBRARY targets.
Merge topic 'vs-intel-compiler-exe' into next

d10a597 VS: Fix CMAKE_<LANG>_COMPILER detection with Intel toolset (#14471)