Using VS2019 Community I did a command line compile using CL.exe from several of the Visual Studio command prompts (Developer, x86 Native Tools, x64 Native Tools and x64_x86 Cross Tools. In each case, the VS command prompt environment was properly configured to execute the appropriate compiler and linker to produce executables for the target architecture. The images below show the command prompts used and the logging by Procmon.exe demonstrating the full path to the compilers and linkers executed.
I therefore believe that your issue is caused by the makefile being used and reiterate my suggestion to not code hard paths to the compiler and linker if you are building from one of the VS command prompts to target x86.
Developer Command Prompt -
x86 Native Tools Command Prompt -
x64_x86 Cross Tools Command Prompt -
x64 Native Tools Command Prompt -