LTCG and Win32 is Win32, not specific compilers.

Makefile

@@ -11,7 +11,7 @@ ifdef MAKEDIR:
 CXX = cl
 # C++20 for designated initializers
 # TODO: Detect AVX.
-CXXFLAGS = /MD /Gy /Z7 /EHsc /O2 /arch:AVX2 /std:c++20
+CXXFLAGS = /MD /Gy /Z7 /EHsc /O2 /arch:AVX2 /std:c++20 /GL
 CC = $(CXX)
 CFLAGS = $(CXXFLAGS)
 LDFLAGS=/incremental:no

ggml.c

@@ -285,8 +285,9 @@ ggml_fp16_t ggml_fp32_to_fp16(float x) {
 // timing
 //
 
-#if defined(_MSC_VER) || defined(__MINGW32__)
+#if _WIN32
 static int64_t timer_freq;
+
 void ggml_time_init(void) {
     LARGE_INTEGER frequency;
     QueryPerformanceFrequency(&frequency);