This is a stricter version of the change made in
rBbb872b25f219: CMake/macOS: Search for headers in Frameworks last.
Cmake must never look into Frameworks when the system
library guards (without_system_libs_begin/without_system_libs_end)
are present.
OpenAL didn't follow this and OpenAL.framework in Xcode would be used.
The Cmake's FindOpenAL.cmake looks for both library (in this case,
the .framework file), and include dir.
Precompiled libraries don't contain the former. So find_package
cannot be used, or it becomes the hack that rBb2c707747da9: CMake: Comply with include path reported by FindOpenGL.cmake removed.
So hardcode the include dir path, and other variables.