CMake Unix Makefile: response file variables are not propagated to an app

I've got a toolchain file containing:

# Use response files always
set(CMAKE_ASM_USE_RESPONSE_FILE_FOR_INCLUDES 1)
set(CMAKE_C_USE_RESPONSE_FILE_FOR_INCLUDES 1)
set(CMAKE_CXX_USE_RESPONSE_FILE_FOR_INCLUDES 1)

set(CMAKE_ASM_USE_RESPONSE_FILE_FOR_OBJECTS 1)
set(CMAKE_C_USE_RESPONSE_FILE_FOR_OBJECTS 1)
set(CMAKE_CXX_USE_RESPONSE_FILE_FOR_OBJECTS 1)

set(CMAKE_ASM_USE_RESPONSE_FILE_FOR_LIBRARIES 1)
set(CMAKE_C_USE_RESPONSE_FILE_FOR_LIBRARIES 1)
set(CMAKE_CXX_USE_RESPONSE_FILE_FOR_LIBRARIES 1)

# Ninja requires to be forced for response files
#if ("${CMAKE_GENERATOR}" MATCHES "Ninja")
    set(CMAKE_NINJA_FORCE_RESPONSE_FILE 1 CACHE INTERNAL "") 
#endif()

This is part of the bigger project (application uses add_subdirectory(library), where in library we got toolchain file setting these flags). This above code snippet works nicely with Ninja but it does not with Unix Makefile.

Make reports:

main.cpp.obj
/bin/sh: gcc-arm92020-q2-update/bin/arm-none-eabi-g++.exe: Argument list too long

Generated Makefiles containing Main.cpp.obj rules do not have .rsp (it uses the full commands so they are too long for windows). If I move the above _USE_RESPONSE_FILE to an application as well (keeping it in our toolchain file, and app CMake also sets them, it works.

I can't find much documentation to help me understand what is going on here neither why ninja works (Ninja uses .rsp for main.cpp) and Unix Makefiles do not.