It isn't very wise to pass an assembly file to the compiler and tell it to compile as a C file and hope that the compiler recognizes it as assembly instead.
Instead enable the ASM language and mark the files as being ASM.
[525/634] Building C object lib/tsan/CMakeFiles/clang_rt.tsan-aarch64.dir/rtl/tsan_rtl_aarch64.S.o
FAILED: lib/tsan/CMakeFiles/clang_rt.tsan-aarch64.dir/rtl/tsan_rtl_aarch64.S.o
/opt/tooling/drive/host/bin/clang --target=aarch64-linux-gnu -I/opt/tooling/drive/llvm/compiler-rt/lib/tsan/.. -isystem /opt/tooling/drive/toolchain/opt/drive/toolchain/include -x c -Wall -Wno-unused-parameter -fno-lto -fPIC -fno-builtin -fno-exceptions -fomit-frame-pointer -funwind-tables -fno-stack-protector -fno-sanitize=safe-stack -fvisibility=hidden -fno-lto -O3 -gline-tables-only -Wno-gnu -Wno-variadic-macros -Wno-c99-extensions -Wno-non-virtual-dtor -fPIE -fno-rtti -Wframe-larger-than=530 -Wglobal-constructors --sysroot=. -MD -MT lib/tsan/CMakeFiles/clang_rt.tsan-aarch64.dir/rtl/tsan_rtl_aarch64.S.o -MF lib/tsan/CMakeFiles/clang_rt.tsan-aarch64.dir/rtl/tsan_rtl_aarch64.S.o.d -o lib/tsan/CMakeFiles/clang_rt.tsan-aarch64.dir/rtl/tsan_rtl_aarch64.S.o -c /opt/tooling/drive/llvm/compiler-rt/lib/tsan/rtl/tsan_rtl_aarch64.S
/opt/tooling/drive/llvm/compiler-rt/lib/tsan/rtl/tsan_rtl_aarch64.S:29:1: error: expected identifier or '('
.section .text
^
1 error generated.
Fixed Clang not being passed as the assembly compiler for compiler-rt runtime build.