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Use a dedicated `std::set` for implicit include directories instead of (ab)using the emitted variable. This in combination with lambdas makes it easier to comprehend which paths are emitted. For the implicit include directories we used to omit the `CMAKE_SYSROOT_COMPILE`/`CMAKE_SYSROOT` prefix. This has been changed and the implicit paths are returned prefixed. Implicit include directory returning is only ever used by QtAutoGen which requires prefixed paths. QtAutoGen passes the (implicit) include paths to the `moc` which isn't aware of `CMAKE_SYSROOT_COMPILE`/`CMAKE_SYSROOT`.
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