CMake can't find CUDA

[efsotr]

Checklist

• I added a descriptive title.
• I searched through existing issues and couldn't find a solution or duplicate issue.
• I searched on the web (e.g. Google) and didn't find any helpful information.
• I searched the Anaconda documentation and didn't find any helpful information.

Impacted product

• A conda package (built by Anaconda)
• Anaconda Distribution (formerly Anaconda Individual Edition)
• Miniconda
• Anaconda.org

What happened?

#13393 (comment)
pytorch/pytorch#134331 (comment)

When CUDA is installed as a system package, it creates a symbolic link:
/usr/local/cuda-12.4/include -> targets/x86_64-linux/include.
However, when installing CUDA via Anaconda, it cannot create this link because Anaconda has its own include directory:
~/anaconda3/env/<env-name>/include.
By default, when using Anaconda, CMake's FindCUDA only checks ~/anaconda3/env/<env-name>/include, which
will lead to issues if the necessary headers are not found.

Expected behavior or outcome

x

Conda info

Conda config

Conda list

Additional information

No response