diff --git a/cmake/BuildFlags.cmake b/cmake/BuildFlags.cmake
index a3e59b4018..2e1965a767 100644
--- a/cmake/BuildFlags.cmake
+++ b/cmake/BuildFlags.cmake
@@ -1,4 +1,4 @@
-# Copyright 2020-2025 Intel Corporation
+# Copyright 2020-2026 Intel Corporation
 #
 # Licensed under the Apache License, Version 2.0 (the "License");
 # you may not use this file except in compliance with the License.
@@ -31,168 +31,164 @@ function(CHECK_SYCL_FLAG FLAG VARIABLE_NAME)
 endfunction()
 
 macro(set_build_flags)
-  if(CMAKE_CXX_COMPILER_ID STREQUAL "GNU" OR CMAKE_CXX_COMPILER_ID STREQUAL "MSVC")
-    set(SYCL_HOST_FLAGS)
-    set(SYCL_KERNEL_OPTIONS)
-    set(SYCL_COMPILE_FLAGS ${SYCL_FLAGS})
-    set(SYCL_DEVICE_LINK_FLAGS ${SYCL_LINK_FLAGS})
-    set(SYCL_OFFLINE_COMPILER_AOT_OPTIONS)
-    set(SYCL_OFFLINE_COMPILER_CG_OPTIONS)
-    set(SYCL_OFFLINE_COMPILER_FLAGS)
+  set(SUPPORTED_COMPILERS "GNU" "MSVC")
+  if(NOT CMAKE_CXX_COMPILER_ID IN_LIST SUPPORTED_COMPILERS)
+    message("Not compiling with XPU. Currently only support GCC compiler on Linux and MSVC compiler on Windows as CXX compiler.")
+    return()
+  endif()
 
-    if(REPLACE_FLAGS_FOR_SYCLTLA)
-      set(CPP_STD c++20)
-    else()
-      set(CPP_STD c++17)
-    endif()
-    # # -- Host flags (SYCL_CXX_FLAGS)
-    if(CMAKE_CXX_COMPILER_ID STREQUAL "MSVC")
-      list(APPEND SYCL_HOST_FLAGS /std:${CPP_STD})
-      list(APPEND SYCL_HOST_FLAGS /MD)
-      list(APPEND SYCL_HOST_FLAGS /EHsc) # exception handling
-      # SYCL headers warnings
-      list(APPEND SYCL_HOST_FLAGS /wd4996) # allow usage of deprecated functions
-      list(APPEND SYCL_HOST_FLAGS /wd4018) # allow signed and unsigned comparison
-    elseif(CMAKE_CXX_COMPILER_ID STREQUAL "GNU")
-      list(APPEND SYCL_HOST_FLAGS -fPIC)
-      list(APPEND SYCL_HOST_FLAGS -std=${CPP_STD})
-      list(APPEND SYCL_HOST_FLAGS -Wunused-variable)
-      list(APPEND SYCL_HOST_FLAGS -Wno-interference-size)
-      # Some versions of DPC++ compiler pass paths to SYCL headers as user include paths (`-I`) rather
-      # than system paths (`-isystem`). This makes host compiler to report warnings encountered in the
-      # SYCL headers, such as deprecated warnings, even if warned API is not actually used in the program.
-      # We expect that this issue will be addressed in the later version of DPC++ compiler. To workaround
-      # the issue we wrap paths to SYCL headers in `-isystem`.
-      if(SYCL_COMPILER_VERSION VERSION_LESS 20250300)
-        foreach(FLAGS IN LISTS SYCL_INCLUDE_DIR)
-          list(APPEND SYCL_HOST_FLAGS "-isystem ${FLAGS}")
-        endforeach()
-      endif()
-      # Excluding warnings which flood the compilation output
-      # TODO: fix warnings in the source code and then reenable them in compilation
-      list(APPEND SYCL_HOST_FLAGS -Wno-sign-compare)
-    endif()
+  set(SYCL_HOST_FLAGS)
+  set(SYCL_KERNEL_OPTIONS)
+  set(SYCL_COMPILE_FLAGS ${SYCL_FLAGS})
+  set(SYCL_DEVICE_LINK_FLAGS ${SYCL_LINK_FLAGS})
+  set(SYCL_OFFLINE_COMPILER_AOT_OPTIONS)
+  set(SYCL_OFFLINE_COMPILER_CG_OPTIONS)
+  set(SYCL_OFFLINE_COMPILER_FLAGS)
 
-    if(CMAKE_BUILD_TYPE MATCHES Debug)
-      list(APPEND SYCL_HOST_FLAGS -g -fno-omit-frame-pointer -O0)
-    elseif(CMAKE_BUILD_TYPE MATCHES RelWithDebInfo)
-      list(APPEND SYCL_HOST_FLAGS -g -O2)
-    endif()
-    if(USE_PER_OPERATOR_HEADERS)
-      list(APPEND SYCL_HOST_FLAGS -DAT_PER_OPERATOR_HEADERS)
-    endif()
-    # -- Kernel flags (SYCL_KERNEL_OPTIONS)
-    # The fast-math will be enabled by default in SYCL compiler.
-    # Refer to [https://clang.llvm.org/docs/UsersManual.html#cmdoption-fno-fast-math]
-    # 1. We enable below flags here to be warn about NaN and Infinity,
-    # which will be hidden by fast-math by default.
-    # 2. The associative-math in fast-math allows floating point
-    # operations to be reassociated, which will lead to non-deterministic
-    # results compared with CUDA backend.
-    # 3. The approx-func allows certain math function calls (such as log, sqrt, pow, etc)
-    # to be replaced with an approximately equivalent set of instructions or
-    # alternative math function calls, which have great errors.
-    #
-    # PSEUDO of separate compilation with DPCPP compiler.
-    # 1. Kernel source compilation:
-    # icpx -fsycl -fsycl-target=${SYCL_TARGETS_OPTION} ${SYCL_KERNEL_OPTIONS} -fsycl-host-compiler=gcc -fsycl-host-compiler-options='${CMAKE_HOST_FLAGS}' kernel.cpp -o kernel.o
-    # 2. Device code linkage:
-    # icpx -fsycl -fsycl-target=${SYCL_TARGETS_OPTION} -fsycl-link ${SYCL_DEVICE_LINK_FLAGS} -Xs '${SYCL_OFFLINE_COMPILER_FLAGS}' kernel.o -o device-code.o
-    # 3. Host only source compilation:
-    # gcc ${CMAKE_HOST_FLAGS} host.cpp -o host.o
-    # 4. Linkage:
-    # gcc -shared host.o kernel.o device-code.o -o libxxx.so
-    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fno-sycl-unnamed-lambda)
-    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -sycl-std=2020)
-    if(CMAKE_CXX_COMPILER_ID STREQUAL "MSVC")
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} /fp:strict)
-      # Suppress warnings about dllexport.
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -Wno-ignored-attributes)
-    elseif(CMAKE_CXX_COMPILER_ID STREQUAL "GNU")
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fhonor-nans)
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fhonor-infinities)
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fno-associative-math)
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fno-approx-func)
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -Wno-absolute-value)
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -no-ftz)
+  # # -- Host flags (SYCL_CXX_FLAGS)
+  if(CMAKE_CXX_COMPILER_ID STREQUAL "MSVC")
+    list(APPEND SYCL_HOST_FLAGS /std:c++20)
+    list(APPEND SYCL_HOST_FLAGS /MD)
+    list(APPEND SYCL_HOST_FLAGS /EHsc) # exception handling
+    # SYCL headers warnings
+    list(APPEND SYCL_HOST_FLAGS /wd4996) # allow usage of deprecated functions
+    list(APPEND SYCL_HOST_FLAGS /wd4018) # allow signed and unsigned comparison
+  elseif(CMAKE_CXX_COMPILER_ID STREQUAL "GNU")
+    list(APPEND SYCL_HOST_FLAGS -fPIC)
+    list(APPEND SYCL_HOST_FLAGS -std=c++20)
+    list(APPEND SYCL_HOST_FLAGS -Wunused-variable)
+    list(APPEND SYCL_HOST_FLAGS -Wno-interference-size)
+    # Some versions of DPC++ compiler pass paths to SYCL headers as user include paths (`-I`) rather
+    # than system paths (`-isystem`). This makes host compiler to report warnings encountered in the
+    # SYCL headers, such as deprecated warnings, even if warned API is not actually used in the program.
+    # We expect that this issue will be addressed in the later version of DPC++ compiler. To workaround
+    # the issue we wrap paths to SYCL headers in `-isystem`.
+    if(SYCL_COMPILER_VERSION VERSION_LESS 20250300)
+      foreach(FLAGS IN LISTS SYCL_INCLUDE_DIR)
+        list(APPEND SYCL_HOST_FLAGS "-isystem ${FLAGS}")
+      endforeach()
     endif()
+    # Excluding warnings which flood the compilation output
+    # TODO: fix warnings in the source code and then reenable them in compilation
+    list(APPEND SYCL_HOST_FLAGS -Wno-sign-compare)
+  endif()
 
-    if(CMAKE_BUILD_TYPE MATCHES Debug)
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -g -O0 -Rno-debug-disables-optimization)
-    elseif(CMAKE_BUILD_TYPE MATCHES RelWithDebInfo)
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -gline-tables-only -O2)
-    endif()
+  if(CMAKE_BUILD_TYPE MATCHES Debug)
+    list(APPEND SYCL_HOST_FLAGS -g -fno-omit-frame-pointer -O0)
+  elseif(CMAKE_BUILD_TYPE MATCHES RelWithDebInfo)
+    list(APPEND SYCL_HOST_FLAGS -g -O2)
+  endif()
+  if(USE_PER_OPERATOR_HEADERS)
+    list(APPEND SYCL_HOST_FLAGS -DAT_PER_OPERATOR_HEADERS)
+  endif()
+  # -- Kernel flags (SYCL_KERNEL_OPTIONS)
+  # The fast-math will be enabled by default in SYCL compiler.
+  # Refer to [https://clang.llvm.org/docs/UsersManual.html#cmdoption-fno-fast-math]
+  # 1. We enable below flags here to be warn about NaN and Infinity,
+  # which will be hidden by fast-math by default.
+  # 2. The associative-math in fast-math allows floating point
+  # operations to be reassociated, which will lead to non-deterministic
+  # results compared with CUDA backend.
+  # 3. The approx-func allows certain math function calls (such as log, sqrt, pow, etc)
+  # to be replaced with an approximately equivalent set of instructions or
+  # alternative math function calls, which have great errors.
+  #
+  # PSEUDO of separate compilation with DPCPP compiler.
+  # 1. Kernel source compilation:
+  # icpx -fsycl -fsycl-target=${SYCL_TARGETS_OPTION} ${SYCL_KERNEL_OPTIONS} -fsycl-host-compiler=gcc -fsycl-host-compiler-options='${CMAKE_HOST_FLAGS}' kernel.cpp -o kernel.o
+  # 2. Device code linkage:
+  # icpx -fsycl -fsycl-target=${SYCL_TARGETS_OPTION} -fsycl-link ${SYCL_DEVICE_LINK_FLAGS} -Xs '${SYCL_OFFLINE_COMPILER_FLAGS}' kernel.o -o device-code.o
+  # 3. Host only source compilation:
+  # gcc ${CMAKE_HOST_FLAGS} host.cpp -o host.o
+  # 4. Linkage:
+  # gcc -shared host.o kernel.o device-code.o -o libxxx.so
+  set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fno-sycl-unnamed-lambda)
+  set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -sycl-std=2020)
+  if(CMAKE_CXX_COMPILER_ID STREQUAL "MSVC")
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} /fp:strict)
+    # Suppress warnings about dllexport.
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -Wno-ignored-attributes)
+  elseif(CMAKE_CXX_COMPILER_ID STREQUAL "GNU")
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fhonor-nans)
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fhonor-infinities)
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fno-associative-math)
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fno-approx-func)
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -Wno-absolute-value)
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -no-ftz)
+  endif()
 
-    CHECK_SYCL_FLAG("-fsycl-fp64-conv-emu" SUPPORTS_FP64_CONV_EMU)
-    if(NOT SUPPORTS_FP64_CONV_EMU)
-      message(WARNING "The compiler does not support the '-fsycl-fp64-conv-emu' flag, \
-      will disable it. On some platforms that don't support FP64, \
-      running operations with the FP64 datatype will raise a Runtime error: Required aspect fp64 is not supported on the device \
-      or a Native API failed error.")
-    endif()
+  if(CMAKE_BUILD_TYPE MATCHES Debug)
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -g -O0 -Rno-debug-disables-optimization)
+  elseif(CMAKE_BUILD_TYPE MATCHES RelWithDebInfo)
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -gline-tables-only -O2)
+  endif()
 
-    set(TORCH_XPU_OPS_FLAGS ${SYCL_HOST_FLAGS})
+  CHECK_SYCL_FLAG("-fsycl-fp64-conv-emu" SUPPORTS_FP64_CONV_EMU)
+  if(NOT SUPPORTS_FP64_CONV_EMU)
+    message(WARNING "The compiler does not support the '-fsycl-fp64-conv-emu' flag, \
+    will disable it. On some platforms that don't support FP64, \
+    running operations with the FP64 datatype will raise a Runtime error: Required aspect fp64 is not supported on the device \
+    or a Native API failed error.")
+  endif()
 
-    # -- SYCL device object linkage flags
-    include(ProcessorCount)
-    ProcessorCount(proc_cnt)
-    if((DEFINED ENV{MAX_JOBS}) AND ("$ENV{MAX_JOBS}" LESS_EQUAL ${proc_cnt}))
-      set(SYCL_MAX_PARALLEL_LINK_JOBS $ENV{MAX_JOBS})
-    else()
-      set(SYCL_MAX_PARALLEL_LINK_JOBS ${proc_cnt})
-    endif()
-    set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} -fsycl-max-parallel-link-jobs=${SYCL_MAX_PARALLEL_LINK_JOBS})
-    set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} --offload-compress)
+  set(TORCH_XPU_OPS_FLAGS ${SYCL_HOST_FLAGS})
+
+  # -- SYCL device object linkage flags
+  include(ProcessorCount)
+  ProcessorCount(proc_cnt)
+  if((DEFINED ENV{MAX_JOBS}) AND ("$ENV{MAX_JOBS}" LESS_EQUAL ${proc_cnt}))
+    set(SYCL_MAX_PARALLEL_LINK_JOBS $ENV{MAX_JOBS})
+  else()
+    set(SYCL_MAX_PARALLEL_LINK_JOBS ${proc_cnt})
+  endif()
+  set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} -fsycl-max-parallel-link-jobs=${SYCL_MAX_PARALLEL_LINK_JOBS})
+  set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} --offload-compress)
 
-    set(SYCL_OFFLINE_COMPILER_CG_OPTIONS "${SYCL_OFFLINE_COMPILER_CG_OPTIONS} -options -cl-poison-unsupported-fp64-kernels")
-    set(SYCL_OFFLINE_COMPILER_CG_OPTIONS "${SYCL_OFFLINE_COMPILER_CG_OPTIONS} -options -cl-intel-enable-auto-large-GRF-mode")
-    set(SYCL_OFFLINE_COMPILER_CG_OPTIONS "${SYCL_OFFLINE_COMPILER_CG_OPTIONS} -options -cl-fp32-correctly-rounded-divide-sqrt")
-    set(SYCL_OFFLINE_COMPILER_CG_OPTIONS "${SYCL_OFFLINE_COMPILER_CG_OPTIONS} -options -cl-intel-greater-than-4GB-buffer-required")
+  set(SYCL_OFFLINE_COMPILER_CG_OPTIONS "${SYCL_OFFLINE_COMPILER_CG_OPTIONS} -options -cl-poison-unsupported-fp64-kernels")
+  set(SYCL_OFFLINE_COMPILER_CG_OPTIONS "${SYCL_OFFLINE_COMPILER_CG_OPTIONS} -options -cl-intel-enable-auto-large-GRF-mode")
+  set(SYCL_OFFLINE_COMPILER_CG_OPTIONS "${SYCL_OFFLINE_COMPILER_CG_OPTIONS} -options -cl-fp32-correctly-rounded-divide-sqrt")
+  set(SYCL_OFFLINE_COMPILER_CG_OPTIONS "${SYCL_OFFLINE_COMPILER_CG_OPTIONS} -options -cl-intel-greater-than-4GB-buffer-required")
 
-    if(REPLACE_FLAGS_FOR_SYCLTLA)
-      set(SYCL_TARGETS_OPTION -fsycl-targets=spir64_gen)
-      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} ${SYCL_TARGETS_OPTION})
-      set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} ${SYCL_TARGETS_OPTION})
-      set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} "-Xspirv-translator;-spirv-ext=+SPV_INTEL_split_barrier,+SPV_INTEL_2d_block_io,+SPV_INTEL_subgroup_matrix_multiply_accumulate")
-      if(TORCH_XPU_ARCH_LIST STREQUAL "cri")
-        set(SYCL_OFFLINE_COMPILER_AOT_OPTIONS "-device cri")
-      else()
-        set(SYCL_OFFLINE_COMPILER_AOT_OPTIONS "-device pvc,bmg")
-      endif()
+  if(REPLACE_FLAGS_FOR_SYCLTLA)
+    set(SYCL_TARGETS_OPTION -fsycl-targets=spir64_gen)
+    set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} ${SYCL_TARGETS_OPTION})
+    set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} ${SYCL_TARGETS_OPTION})
+    set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} "-Xspirv-translator;-spirv-ext=+SPV_INTEL_split_barrier,+SPV_INTEL_2d_block_io,+SPV_INTEL_subgroup_matrix_multiply_accumulate")
+    if(TORCH_XPU_ARCH_LIST STREQUAL "cri")
+      set(SYCL_OFFLINE_COMPILER_AOT_OPTIONS "-device cri")
     else()
-      if(WIN32)
-        set(AOT_TARGETS "mtl,mtl-h,bmg,dg2,arl-h,lnl-m,ptl")
-      else()
-        set(AOT_TARGETS "pvc,bmg,dg2,arl-h,mtl-h,lnl-m,ptl-h,ptl-u")
-      endif()
-      if(TORCH_XPU_ARCH_LIST)
-        set(AOT_TARGETS "${TORCH_XPU_ARCH_LIST}")
-      endif()
-      if(AOT_TARGETS STREQUAL "none")
-        set(TORCH_XPU_ARCH_LIST "" PARENT_SCOPE)
-      else()
-        if(SUPPORTS_FP64_CONV_EMU)
-          string(FIND "${AOT_TARGETS}" "dg2" _dg2_index)
-          string(FIND "${AOT_TARGETS}" "ats-m" _atsm_index)
-          if(_dg2_index GREATER_EQUAL 0 OR _atsm_index GREATER_EQUAL 0)
-            set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fsycl-fp64-conv-emu)
-            set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} -fsycl-fp64-conv-emu)
-          endif()
+      set(SYCL_OFFLINE_COMPILER_AOT_OPTIONS "-device pvc,bmg")
+    endif()
+  else()
+    if(WIN32)
+      set(AOT_TARGETS "mtl,mtl-h,bmg,dg2,arl-h,lnl-m,ptl")
+    else()
+      set(AOT_TARGETS "pvc,bmg,dg2,arl-h,mtl-h,lnl-m,ptl-h,ptl-u")
+    endif()
+    if(TORCH_XPU_ARCH_LIST)
+      set(AOT_TARGETS "${TORCH_XPU_ARCH_LIST}")
+    endif()
+    if(AOT_TARGETS STREQUAL "none")
+      set(TORCH_XPU_ARCH_LIST "" PARENT_SCOPE)
+    else()
+      if(SUPPORTS_FP64_CONV_EMU)
+        string(FIND "${AOT_TARGETS}" "dg2" _dg2_index)
+        string(FIND "${AOT_TARGETS}" "ats-m" _atsm_index)
+        if(_dg2_index GREATER_EQUAL 0 OR _atsm_index GREATER_EQUAL 0)
+          set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} -fsycl-fp64-conv-emu)
+          set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} -fsycl-fp64-conv-emu)
         endif()
-        set(SYCL_TARGETS_OPTION -fsycl-targets=spir64_gen,spir64)
-        set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} ${SYCL_TARGETS_OPTION})
-        set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} ${SYCL_TARGETS_OPTION})
-        set(SYCL_OFFLINE_COMPILER_AOT_OPTIONS "-device ${AOT_TARGETS}")
-        set(TORCH_XPU_ARCH_LIST ${AOT_TARGETS} PARENT_SCOPE)
       endif()
-      message(STATUS "Compile Intel GPU AOT Targets for ${AOT_TARGETS}")
+      set(SYCL_TARGETS_OPTION -fsycl-targets=spir64_gen,spir64)
+      set(SYCL_KERNEL_OPTIONS ${SYCL_KERNEL_OPTIONS} ${SYCL_TARGETS_OPTION})
+      set(SYCL_DEVICE_LINK_FLAGS ${SYCL_DEVICE_LINK_FLAGS} ${SYCL_TARGETS_OPTION})
+      set(SYCL_OFFLINE_COMPILER_AOT_OPTIONS "-device ${AOT_TARGETS}")
+      set(TORCH_XPU_ARCH_LIST ${AOT_TARGETS} PARENT_SCOPE)
     endif()
+    message(STATUS "Compile Intel GPU AOT Targets for ${AOT_TARGETS}")
+  endif()
 
-    set(SYCL_COMPILE_FLAGS ${SYCL_COMPILE_FLAGS} ${SYCL_KERNEL_OPTIONS})
+  set(SYCL_COMPILE_FLAGS ${SYCL_COMPILE_FLAGS} ${SYCL_KERNEL_OPTIONS})
 
-    set(SYCL_OFFLINE_COMPILER_FLAGS "${SYCL_OFFLINE_COMPILER_AOT_OPTIONS}${SYCL_OFFLINE_COMPILER_CG_OPTIONS}")
-  else()
-    message("Not compiling with XPU. Currently only support GCC compiler on Linux and MSVC compiler on Windows as CXX compiler.")
-    return()
-  endif()
-endmacro()
+  set(SYCL_OFFLINE_COMPILER_FLAGS "${SYCL_OFFLINE_COMPILER_AOT_OPTIONS}${SYCL_OFFLINE_COMPILER_CG_OPTIONS}")
+endmacro()
\ No newline at end of file
diff --git a/cmake/SYCLTLA.cmake b/cmake/SYCLTLA.cmake
index 6266abf6b4..c2af07d616 100644
--- a/cmake/SYCLTLA.cmake
+++ b/cmake/SYCLTLA.cmake
@@ -1,4 +1,4 @@
-# Copyright 2020-2025 Intel Corporation
+# Copyright 2020-2026 Intel Corporation
 #
 # Licensed under the Apache License, Version 2.0 (the "License");
 # you may not use this file except in compliance with the License.
@@ -6,20 +6,6 @@
 #
 # http://www.apache.org/licenses/LICENSE-2.0
 
-macro(replace_cmake_build_flags)
-  set(CMAKE_C_FLAG_BK "${CMAKE_C_FLAGS}")
-  set(CMAKE_CXX_FLAGS_BK "${CMAKE_CXX_FLAGS}")
-  string(REPLACE "-Werror=format" "" CMAKE_C_FLAGS "${CMAKE_C_FLAGS}")
-  string(REPLACE "-Werror=format" "" CMAKE_CXX_FLAGS "${CMAKE_CXX_FLAGS}")
-  string(REPLACE "-Werror=unused-variable" "" CMAKE_C_FLAGS "${CMAKE_C_FLAGS}")
-  string(REPLACE "-Werror=unused-variable" "" CMAKE_CXX_FLAGS "${CMAKE_CXX_FLAGS}")
-endmacro()
-
-macro(restore_cmake_build_flags)
-  set(CMAKE_C_FLAGS "${CMAKE_C_FLAG_BK}")
-  set(CMAKE_CXX_FLAGS "${CMAKE_CXX_FLAGS_BK}")
-endmacro()
-
 if(NOT __SYCLTLA_INCLUDED)
   set(__SYCLTLA_INCLUDED TRUE)
   include(FetchContent)
diff --git a/src/ATen/native/xpu/sycl/Reduce.h b/src/ATen/native/xpu/sycl/Reduce.h
index 4bd07bd297..ed7d309a84 100644
--- a/src/ATen/native/xpu/sycl/Reduce.h
+++ b/src/ATen/native/xpu/sycl/Reduce.h
@@ -1,5 +1,5 @@
 /*
- * Copyright 2020-2025 Intel Corporation
+ * Copyright 2020-2026 Intel Corporation
  *
  * Licensed under the Apache License, Version 2.0 (the "License");
  * you may not use this file except in compliance with the License.
@@ -566,7 +566,7 @@ struct ReduceOp {
       value = item_reduce<output_vec_size>(pos, input_slice);
     }
 
-    auto combine = [=](arg1_t value, arg2_t other) -> arg1_t {
+    auto combine = [this](arg1_t value, arg2_t other) -> arg1_t {
       return ops.combine(value, other);
     };
 
@@ -992,7 +992,7 @@ struct ReduceOp {
         }
       }
 
-      auto combine = [=](arg1_t value, arg2_t other) -> arg1_t {
+      auto combine = [this](arg1_t value, arg2_t other) -> arg1_t {
         return ops.combine(value, other);
       };
 
diff --git a/src/BuildOnLinux.cmake b/src/BuildOnLinux.cmake
index 023d1ac4d7..d8ee1edff4 100644
--- a/src/BuildOnLinux.cmake
+++ b/src/BuildOnLinux.cmake
@@ -1,4 +1,4 @@
-# Copyright 2020-2025 Intel Corporation
+# Copyright 2020-2026 Intel Corporation
 #
 # Licensed under the Apache License, Version 2.0 (the "License");
 # you may not use this file except in compliance with the License.
@@ -71,7 +71,8 @@ endif()
 if(USE_SYCLTLA)
   set(REPLACE_FLAGS_FOR_SYCLTLA TRUE)
   set_build_flags()
-  replace_cmake_build_flags()
+  set(CMAKE_CXX_FLAGS_BK "${CMAKE_CXX_FLAGS}")
+  string(REPLACE "-Werror=unused-variable" "" CMAKE_CXX_FLAGS "${CMAKE_CXX_FLAGS}")
 
   foreach(sycl_src ${ATen_XPU_SYCLTLA_SRCS})
     get_filename_component(name ${sycl_src} NAME_WLE REALPATH)
@@ -93,7 +94,7 @@ if(USE_SYCLTLA)
 
   set(REPLACE_FLAGS_FOR_SYCLTLA FALSE)
   set_build_flags()
-  restore_cmake_build_flags()
+  set(CMAKE_CXX_FLAGS "${CMAKE_CXX_FLAGS_BK}")
 endif()
 
 set(SYCL_LINK_LIBRARIES_KEYWORD)