[opencl-aot][sycl][CMake][MSVC]: Wrap Linker flags for ICX

[Maetveis]

From CMake 3.25+ linker options need to be wrapped for ICX on Windows. Use the LINKER: prefix, which expands to the correct option for ICX, and for the empty string for MSVC or clang-cl.

See also LLVM RFC: https://discourse.llvm.org/t/rfc-cmake-linker-flags-need-wl-equivalent-for-intel-c-icx-on-windows/82446

Fixes: #15755