FindCUDA: Disallow with CMP0147 under Visual Studio

FindCUDA's custom commands invoke `nvcc`, which invokes `cl`.  Under VS
this is done without a `/FS` flag, so `.pdb` generation races if we
use `BuildInParallel`.  The FindCUDA module has already been removed by
policy CMP0146 after being deprecated since CMake 3.10, so it is
simplest to just disallow this combination of features.

Issue: #24576