When targeting mingw, current CMake (3.16) fails to get the right flags for assembly source files for windows gnu/clang targets (see https://gitlab.kitware.com/cmake/cmake/merge_requests/4287 for a fix), causing builds to fail due to -fPIC being unsupported in clang for mingw targets.
In the meantime, restore the behaviour from before c48974ffd7d1676 selectively on mingw targets, treating the assembly files as C.
Maybe you could clarify that it's all CMake versions as of 3.16 that have this issue, not just 3.16 specifically.