Intel oneAPI MKL: find_package(LAPACK) fails

I provided a failing example in the lapack folder of this repository: https://github.com/marcfehling/cmake-test

I sourced the environmental variables correctly.

$ echo ${MKLROOT}
/opt/intel/oneapi/mkl/2021.3.0

• With Cmake 3.20.5, BLAS and LAPACK are found.
• With CMake 3.21.0-rc3, BLAS and LAPACK can not be found.

This looks like regression. Can you reproduce this issue?

Error first encountered while setting up CI for deal.II: https://github.com/dealii/dealii/pull/12554