With Linux and Intel oneAPI or NVIDIA HPC SDK, regardless of CMake version or compiler version, this CMakeLists.txt will fail to build with error as below if the "LINKER_LANGUAGE" property is not set.
/lib/../lib64/crt1.o: in function `_start':
(.text+0x1b): undefined reference to `main'
This Discourse seemed to indicate that's just the way it is.
However, this issue may indicate there could be a CMake-internal fix.