build: fix build error in Windows env with OneAPI setup (#10107)

ggml/src/CMakeLists.txt

@@ -1402,7 +1402,7 @@ list(APPEND GGML_EXTRA_LIBS_PRIVATE Threads::Threads)
 
 find_library(MATH_LIBRARY m)
 if (MATH_LIBRARY)
-    if (NOT WIN32 OR NOT GGML_SYCL)
+    if (NOT WIN32 OR NOT DEFINED ENV{ONEAPI_ROOT})
         list(APPEND GGML_EXTRA_LIBS_PRIVATE m)
     endif()
 endif()