Repository: pytorch
Issue: [Intel GPU] Symbol conflict between libm.lib and ucrt.lib for Intel GPU on Windows
Labels: triaged,module: xpu

### 🐛 Describe the bug

Currently, building Intel GPU for Windows requires sourcing Intel GPU development bundle for Windows to setup development environment for PyTorch. But the bundle contains `libm.lib` to support C99 and contains math functions. and the And the lib will be added to `Lib` path, while it conflicts with Windows native `ucrt.lib`. The error message may be as follows.

```cmake
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: ldexp already defined in libm.lib(ldexp_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: copysign already defined in libm.lib(copysign_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: copysignf already defined in libm.lib(copysignf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: expf already defined in libm.lib(expf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: tanhf already defined in libm.lib(tanhf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: sinf already defined in libm.lib(sinf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: logf already defined in libm.lib(logf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: sqrtf already defined in libm.lib(sqrtf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: cosf already defined in libm.lib(cosf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: floorf already defined in libm.lib(floorf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: ceil already defined in libm.lib(ceil_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: ceilf already defined in libm.lib(ceilf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: floor already defined in libm.lib(floor_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: log2f already defined in libm.lib(log2f_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: truncf already defined in libm.lib(truncf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: acosf already defined in libm.lib(acosf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: asinf already defined in libm.lib(asinf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: atan2f already defined in libm.lib(atan2f_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: atanf already defined in libm.lib(atanf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: coshf already defined in libm.lib(coshf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: log10f already defined in libm.lib(log10f_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: powf already defined in libm.lib(powf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: sinhf already defined in libm.lib(sinhf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: tanf already defined in libm.lib(tanf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: fmodf already defined in libm.lib(fmodf_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: round already defined in libm.lib(round_iface_c99.obj)
ucrt.lib(api-ms-win-crt-math-l1-1-0.dll) : error LNK2005: roundf already defined in libm.lib(roundf_iface_c99.obj)
   Creating library lib\torch_cpu.lib and object lib\torch_cpu.exp
bin\torch_cpu.dll : fatal error LNK1169: one or more multiply defined symbols found
ninja: build stopped: subcommand failed.
```

### Versions

Collecting environment information...
PyTorch version: 2.5.0a0+git3f3774a
Is debug build: False
CUDA used to build PyTorch: None
ROCM used to build PyTorch: N/A

OS: Microsoft Windows 11 Enterprise
GCC version: Could not collect
Clang version: Could not collect
CMake version: version 3.24.1
Libc version: N/A

Python version: 3.10.6 | packaged by conda-forge | (main, Aug 22 2022, 20:29:51) [MSC v.1929 64 bit (AMD64)] (64-bit runtime)
Python platform: Windows-10-10.0.22631-SP0
Is CUDA available: False
CUDA runtime version: No CUDA
CUDA_MODULE_LOADING set to: N/A
GPU models and configuration: No CUDA
Nvidia driver version: No CUDA
cuDNN version: No CUDA
HIP runtime version: N/A
MIOpen runtime version: N/A
Is XNNPACK available: True

CPU:
Architecture=9
CurrentClockSpeed=2400
DeviceID=CPU0
Family=207
L2CacheSize=14336
L2CacheSpeed=
Manufacturer=GenuineIntel
MaxClockSpeed=2400
Name=12th Gen Intel(R) Core(TM) i9-12900
ProcessorType=3
Revision=

Versions of relevant libraries:
[pip3] numpy==2.1.0
[pip3] optree==0.12.1
[pip3] torch==2.5.0a0+git3f3774a
[conda] mkl-include               2024.2.1                 pypi_0    pypi
[conda] mkl-static                2024.2.1                 pypi_0    pypi
[conda] numpy                     2.1.0                    pypi_0    pypi
[conda] optree                    0.12.1                   pypi_0    pypi
[conda] torch                     2.5.0a0+git3f3774a          pypi_0    pypi

cc @gujinghui @fengyuan14 @guangyey