The Makefile generators use an internal cmake -E cmake_copy_f90_mod
tool to avoid rebuilding module consumers when the .mod content
changes only in a trivial way (e.g. the time it was built). This is
done with logic specific to each vendor's module file format. Enable
the "Intel" format support when using the IntelLLVM compiler (ifx) too.
Issue: #22922
Backport: release