diff --git a/Source/cmComputeTargetDepends.cxx b/Source/cmComputeTargetDepends.cxx
index 02a8a3e2d6..986a314c52 100644
--- a/Source/cmComputeTargetDepends.cxx
+++ b/Source/cmComputeTargetDepends.cxx
@@ -221,7 +221,7 @@ void cmComputeTargetDepends::CollectTargetDepends(size_t depender_index)
 
       if (cmLinkImplementation const* impl = depender->GetLinkImplementation(
             it, cmGeneratorTarget::UseTo::Link)) {
-        for (cmLinkImplItem const& lib : impl->Libraries) {
+        for (cmLinkItem const& lib : impl->Libraries) {
           // Don't emit the same library twice for this target.
           if (emitted.insert(lib).second) {
             this->AddTargetDepend(depender_index, lib, true, false);
diff --git a/Source/cmEvaluatedTargetProperty.cxx b/Source/cmEvaluatedTargetProperty.cxx
index 7112a9ba69..f786985bb8 100644
--- a/Source/cmEvaluatedTargetProperty.cxx
+++ b/Source/cmEvaluatedTargetProperty.cxx
@@ -14,8 +14,8 @@
 struct cmGeneratorExpressionDAGChecker;
 
 EvaluatedTargetPropertyEntry::EvaluatedTargetPropertyEntry(
-  cmLinkImplItem const& item, cmListFileBacktrace bt)
-  : LinkImplItem(item)
+  cmLinkItem const& item, cmListFileBacktrace bt)
+  : LinkItem(item)
   , Backtrace(std::move(bt))
 {
 }
@@ -25,7 +25,7 @@ EvaluatedTargetPropertyEntry EvaluateTargetPropertyEntry(
   cmGeneratorExpressionDAGChecker* dagChecker,
   cmGeneratorTarget::TargetPropertyEntry& entry)
 {
-  EvaluatedTargetPropertyEntry ee(entry.LinkImplItem, entry.GetBacktrace());
+  EvaluatedTargetPropertyEntry ee(entry.LinkItem, entry.GetBacktrace());
   cmExpandList(entry.Evaluate(context, thisTarget, dagChecker), ee.Values);
   if (entry.GetHadContextSensitiveCondition()) {
     ee.ContextDependent = true;
@@ -55,9 +55,9 @@ void addInterfaceEntry(cmGeneratorTarget const* headTarget,
                        cmGeneratorExpressionDAGChecker* dagChecker,
                        EvaluatedTargetPropertyEntries& entries,
                        cmGeneratorTarget::UseTo usage,
-                       std::vector<cmLinkImplItem> const& libraries)
+                       std::vector<cmLinkItem> const& libraries)
 {
-  for (cmLinkImplItem const& lib : libraries) {
+  for (cmLinkItem const& lib : libraries) {
     if (lib.Target) {
       EvaluatedTargetPropertyEntry ee(lib, lib.Backtrace);
       // Pretend $<TARGET_PROPERTY:lib.Target,prop> appeared in our
diff --git a/Source/cmEvaluatedTargetProperty.h b/Source/cmEvaluatedTargetProperty.h
index 4ab4af48cd..1ffbec46de 100644
--- a/Source/cmEvaluatedTargetProperty.h
+++ b/Source/cmEvaluatedTargetProperty.h
@@ -15,15 +15,14 @@ struct Context;
 }
 }
 
-class cmLinkImplItem;
+class cmLinkItem;
 struct cmGeneratorExpressionDAGChecker;
 
 // Represent a target property entry after evaluating generator expressions
 // and splitting up lists.
 struct EvaluatedTargetPropertyEntry
 {
-  EvaluatedTargetPropertyEntry(cmLinkImplItem const& item,
-                               cmListFileBacktrace bt);
+  EvaluatedTargetPropertyEntry(cmLinkItem const& item, cmListFileBacktrace bt);
 
   // Move-only.
   EvaluatedTargetPropertyEntry(EvaluatedTargetPropertyEntry&&) = default;
@@ -33,7 +32,7 @@ struct EvaluatedTargetPropertyEntry
   EvaluatedTargetPropertyEntry& operator=(
     EvaluatedTargetPropertyEntry const&) = delete;
 
-  cmLinkImplItem const& LinkImplItem;
+  cmLinkItem const& LinkItem;
   cmListFileBacktrace Backtrace;
   std::vector<std::string> Values;
   bool ContextDependent = false;
diff --git a/Source/cmGeneratorExpressionNode.cxx b/Source/cmGeneratorExpressionNode.cxx
index fb565883f0..b8bf6a3598 100644
--- a/Source/cmGeneratorExpressionNode.cxx
+++ b/Source/cmGeneratorExpressionNode.cxx
@@ -2921,7 +2921,7 @@ static std::string getLinkedTargetsContent(
   if (cmLinkImplementationLibraries const* impl =
         target->GetLinkImplementationLibraries(
           eval->Context.Config, cmGeneratorTarget::UseTo::Compile)) {
-    for (cmLinkImplItem const& lib : impl->Libraries) {
+    for (cmLinkItem const& lib : impl->Libraries) {
       if (lib.Target) {
         // Pretend $<TARGET_PROPERTY:lib.Target,prop> appeared in our
         // caller's property and hand-evaluate it as if it were compiled.
diff --git a/Source/cmGeneratorTarget.h b/Source/cmGeneratorTarget.h
index a61a776bd0..6fe789ed64 100644
--- a/Source/cmGeneratorTarget.h
+++ b/Source/cmGeneratorTarget.h
@@ -1456,6 +1456,9 @@ private:
   cmValue GetPropertyWithPairedLanguageSupport(std::string const& lang,
                                                char const* suffix) const;
 
+  std::vector<cmLinkItem> ComputeImplicitLanguageTargets(
+    std::string const& lang, std::string const& config) const;
+
   void ComputeLinkImplementationRuntimeLibraries(
     std::string const& config, cmOptionalLinkImplementation& impl) const;
 
@@ -1568,10 +1571,10 @@ private:
 class cmGeneratorTarget::TargetPropertyEntry
 {
 protected:
-  static cmLinkImplItem NoLinkImplItem;
+  static cmLinkItem NoLinkItem;
 
 public:
-  TargetPropertyEntry(cmLinkImplItem const& item);
+  TargetPropertyEntry(cmLinkItem const& item);
   virtual ~TargetPropertyEntry() = default;
 
   static std::unique_ptr<TargetPropertyEntry> Create(
@@ -1580,7 +1583,7 @@ public:
   static std::unique_ptr<TargetPropertyEntry> CreateFileSet(
     std::vector<std::string> dirs, bool contextSensitiveDirs,
     std::unique_ptr<cmCompiledGeneratorExpression> entryCge,
-    cmFileSet const* fileSet, cmLinkImplItem const& item = NoLinkImplItem);
+    cmFileSet const* fileSet, cmLinkItem const& item = NoLinkItem);
 
   virtual std::string const& Evaluate(
     cm::GenEx::Context const& context, cmGeneratorTarget const* headTarget,
@@ -1590,5 +1593,5 @@ public:
   virtual std::string const& GetInput() const = 0;
   virtual bool GetHadContextSensitiveCondition() const;
 
-  cmLinkImplItem const& LinkImplItem;
+  cmLinkItem const& LinkItem;
 };
diff --git a/Source/cmGeneratorTarget_IncludeDirectories.cxx b/Source/cmGeneratorTarget_IncludeDirectories.cxx
index fb6b0c1396..1cd101e7f1 100644
--- a/Source/cmGeneratorTarget_IncludeDirectories.cxx
+++ b/Source/cmGeneratorTarget_IncludeDirectories.cxx
@@ -105,7 +105,7 @@ void AddLangSpecificImplicitIncludeDirectories(
       target, propertyName, nullptr, nullptr, context, target->GetBacktrace(),
     };
 
-    for (cmLinkImplItem const& library : libraries->Libraries) {
+    for (cmLinkItem const& library : libraries->Libraries) {
       if (cmGeneratorTarget const* dependency = library.Target) {
         if (!dependency->IsInBuildSystem()) {
           continue;
@@ -146,7 +146,7 @@ void processIncludeDirectories(cmGeneratorTarget const* tgt,
                                bool debugIncludes)
 {
   for (EvaluatedTargetPropertyEntry& entry : entries.Entries) {
-    cmLinkImplItem const& item = entry.LinkImplItem;
+    cmLinkItem const& item = entry.LinkItem;
     std::string const& targetName = item.AsStr();
     bool const fromImported = item.Target && item.Target->IsImported();
 
@@ -273,7 +273,7 @@ std::vector<BT<std::string>> cmGeneratorTarget::GetIncludeDirectories(
   if (this->IsApple()) {
     if (cmLinkImplementationLibraries const* impl =
           this->GetLinkImplementationLibraries(config, UseTo::Compile)) {
-      for (cmLinkImplItem const& lib : impl->Libraries) {
+      for (cmLinkItem const& lib : impl->Libraries) {
         std::string libDir;
         if (!lib.Target) {
           libDir = cmSystemTools::CollapseFullPath(
diff --git a/Source/cmGeneratorTarget_Link.cxx b/Source/cmGeneratorTarget_Link.cxx
index 4e43e6db9b..b52facbbc8 100644
--- a/Source/cmGeneratorTarget_Link.cxx
+++ b/Source/cmGeneratorTarget_Link.cxx
@@ -208,7 +208,7 @@ bool cmGeneratorTarget::ComputeLinkClosure(std::string const& config,
   // secondPass);
   cmTargetCollectLinkLanguages linkLangs(this, config, languages, this,
                                          secondPass);
-  for (cmLinkImplItem const& lib : impl->Libraries) {
+  for (cmLinkItem const& lib : impl->Libraries) {
     linkLangs.Visit(lib);
   }
 
@@ -336,7 +336,7 @@ cmGeneratorTarget::GetLinkImplementationClosure(std::string const& config,
       this->GetLinkImplementationLibraries(config, usage);
     assert(impl);
 
-    for (cmLinkImplItem const& lib : impl->Libraries) {
+    for (cmLinkItem const& lib : impl->Libraries) {
       processILibs(config, this, lib,
                    this->LocalGenerator->GetGlobalGenerator(), tgts, emitted,
                    usage);
@@ -384,7 +384,7 @@ void cmGeneratorTarget::CheckLinkLibraries() const
 
   // Check link the implementation for each generated configuration.
   for (auto const& impl : this->LinkImplMap) {
-    for (cmLinkImplItem const& item : impl.second.Libraries) {
+    for (cmLinkItem const& item : impl.second.Libraries) {
       if (!this->VerifyLinkItemColons(LinkItemRole::Implementation, item)) {
         return;
       }
@@ -686,7 +686,7 @@ void cmGeneratorTarget::ComputeLinkInterface(std::string const& config,
     if (this->GetType() != cmStateEnums::INTERFACE_LIBRARY) {
       cmLinkImplementation const* impl =
         this->GetLinkImplementation(config, UseTo::Link, secondPass);
-      for (cmLinkImplItem const& lib : impl->Libraries) {
+      for (cmLinkItem const& lib : impl->Libraries) {
         if (emitted.insert(lib).second) {
           if (lib.Target) {
             // This is a runtime dependency on another shared library.
@@ -813,54 +813,31 @@ void cmGeneratorTarget::ComputeLinkInterfaceLibraries(
                         LinkInterfaceField::HeadExclude, iface);
 }
 
-namespace {
-
-template <typename ReturnType>
-ReturnType constructItem(cmGeneratorTarget* target,
-                         cmListFileBacktrace const& bt);
-
-template <>
-inline cmLinkImplItem constructItem(cmGeneratorTarget* target,
-                                    cmListFileBacktrace const& bt)
-{
-  return cmLinkImplItem(cmLinkItem(target, false, bt));
-}
-
-template <>
-inline cmLinkItem constructItem(cmGeneratorTarget* target,
-                                cmListFileBacktrace const& bt)
-{
-  return cmLinkItem(target, false, bt);
-}
-
-template <typename ValueType>
-std::vector<ValueType> computeImplicitLanguageTargets(
-  std::string const& lang, std::string const& config,
-  cmGeneratorTarget const* currentTarget)
+std::vector<cmLinkItem> cmGeneratorTarget::ComputeImplicitLanguageTargets(
+  std::string const& lang, std::string const& config) const
 {
   cmListFileBacktrace bt;
-  std::vector<ValueType> result;
-  cmLocalGenerator* lg = currentTarget->GetLocalGenerator();
+  std::vector<cmLinkItem> result;
+  cmLocalGenerator* lg = this->GetLocalGenerator();
 
   std::string const& runtimeLibrary =
-    currentTarget->GetRuntimeLinkLibrary(lang, config);
-  if (cmValue runtimeLinkOptions = currentTarget->Makefile->GetDefinition(
+    this->GetRuntimeLinkLibrary(lang, config);
+  if (cmValue runtimeLinkOptions = this->Makefile->GetDefinition(
         "CMAKE_" + lang + "_RUNTIME_LIBRARIES_" + runtimeLibrary)) {
     cmList libsList{ *runtimeLinkOptions };
     result.reserve(libsList.size());
 
     for (auto const& i : libsList) {
       cmGeneratorTarget::TargetOrString resolved =
-        currentTarget->ResolveTargetReference(i, lg);
+        this->ResolveTargetReference(i, lg);
       if (resolved.Target) {
-        result.emplace_back(constructItem<ValueType>(resolved.Target, bt));
+        result.emplace_back(resolved.Target, false, bt);
       }
     }
   }
 
   return result;
 }
-}
 
 void cmGeneratorTarget::ComputeLinkInterfaceRuntimeLibraries(
   std::string const& config, cmOptionalLinkInterface& iface) const
@@ -869,9 +846,8 @@ void cmGeneratorTarget::ComputeLinkInterfaceRuntimeLibraries(
     if ((lang == "CUDA" || lang == "HIP") &&
         iface.LanguageRuntimeLibraries.find(lang) ==
           iface.LanguageRuntimeLibraries.end()) {
-      auto implicitTargets =
-        computeImplicitLanguageTargets<cmLinkItem>(lang, config, this);
-      iface.LanguageRuntimeLibraries[lang] = std::move(implicitTargets);
+      iface.LanguageRuntimeLibraries[lang] =
+        this->ComputeImplicitLanguageTargets(lang, config);
     }
   }
 }
@@ -883,9 +859,8 @@ void cmGeneratorTarget::ComputeLinkImplementationRuntimeLibraries(
     if ((lang == "CUDA" || lang == "HIP") &&
         impl.LanguageRuntimeLibraries.find(lang) ==
           impl.LanguageRuntimeLibraries.end()) {
-      auto implicitTargets =
-        computeImplicitLanguageTargets<cmLinkImplItem>(lang, config, this);
-      impl.LanguageRuntimeLibraries[lang] = std::move(implicitTargets);
+      impl.LanguageRuntimeLibraries[lang] =
+        this->ComputeImplicitLanguageTargets(lang, config);
     }
   }
 }
@@ -1093,7 +1068,7 @@ void TransitiveLinkImpl::Follow(cmGeneratorTarget const* target)
 void TransitiveLinkImpl::Compute()
 {
   // Save the original items and start with an empty list.
-  std::vector<cmLinkImplItem> original = std::move(this->Impl.Libraries);
+  std::vector<cmLinkItem> original = std::move(this->Impl.Libraries);
 
   // Avoid injecting any original items as usage requirements.
   // This gives LINK_LIBRARIES final control over the order
@@ -1101,7 +1076,7 @@ void TransitiveLinkImpl::Compute()
   this->Emitted.insert(original.cbegin(), original.cend());
 
   // Process each original item.
-  for (cmLinkImplItem& item : original) {
+  for (cmLinkItem& item : original) {
     // Inject direct dependencies listed in 'INTERFACE_LINK_LIBRARIES_DIRECT'
     // usage requirements before the item itself.
     this->Follow(item.Target);
@@ -1114,7 +1089,7 @@ void TransitiveLinkImpl::Compute()
   // usage requirements found through any dependency above.
   this->Impl.Libraries.erase(
     std::remove_if(this->Impl.Libraries.begin(), this->Impl.Libraries.end(),
-                   [this](cmLinkImplItem const& item) {
+                   [this](cmLinkItem const& item) {
                      return this->Excluded.find(item) != this->Excluded.end();
                    }),
     this->Impl.Libraries.end());
diff --git a/Source/cmGeneratorTarget_LinkDirectories.cxx b/Source/cmGeneratorTarget_LinkDirectories.cxx
index 7b34b8f649..d6f1498195 100644
--- a/Source/cmGeneratorTarget_LinkDirectories.cxx
+++ b/Source/cmGeneratorTarget_LinkDirectories.cxx
@@ -36,7 +36,7 @@ void processLinkDirectories(cmGeneratorTarget const* tgt,
                             bool debugDirectories)
 {
   for (EvaluatedTargetPropertyEntry& entry : entries.Entries) {
-    cmLinkImplItem const& item = entry.LinkImplItem;
+    cmLinkItem const& item = entry.LinkItem;
     std::string const& targetName = item.AsStr();
 
     std::string usedDirectories;
diff --git a/Source/cmGeneratorTarget_Sources.cxx b/Source/cmGeneratorTarget_Sources.cxx
index b70874dedb..1171349390 100644
--- a/Source/cmGeneratorTarget_Sources.cxx
+++ b/Source/cmGeneratorTarget_Sources.cxx
@@ -55,7 +55,7 @@ void AddObjectEntries(cmGeneratorTarget const* headTarget,
         headTarget->GetLinkImplementationLibraries(context.Config,
                                                    UseTo::Link)) {
     entries.HadContextSensitiveCondition = impl->HadContextSensitiveCondition;
-    for (cmLinkImplItem const& lib : impl->Libraries) {
+    for (cmLinkItem const& lib : impl->Libraries) {
       if (lib.Target &&
           lib.Target->GetType() == cmStateEnums::OBJECT_LIBRARY) {
         std::string uniqueName =
@@ -174,7 +174,7 @@ bool processSources(cmGeneratorTarget const* tgt,
       contextDependent = true;
     }
 
-    cmLinkImplItem const& item = entry.LinkImplItem;
+    cmLinkItem const& item = entry.LinkItem;
     std::string const& targetName = item.AsStr();
 
     for (std::string& src : entry.Values) {
diff --git a/Source/cmGeneratorTarget_TargetPropertyEntry.cxx b/Source/cmGeneratorTarget_TargetPropertyEntry.cxx
index d90fa3739c..c2b2f43c9e 100644
--- a/Source/cmGeneratorTarget_TargetPropertyEntry.cxx
+++ b/Source/cmGeneratorTarget_TargetPropertyEntry.cxx
@@ -26,13 +26,13 @@ struct Context;
 class cmake;
 struct cmGeneratorExpressionDAGChecker;
 
-cmLinkImplItem cmGeneratorTarget::TargetPropertyEntry::NoLinkImplItem;
+cmLinkItem cmGeneratorTarget::TargetPropertyEntry::NoLinkItem;
 
 class TargetPropertyEntryString : public cmGeneratorTarget::TargetPropertyEntry
 {
 public:
   TargetPropertyEntryString(BT<std::string> propertyValue,
-                            cmLinkImplItem const& item = NoLinkImplItem)
+                            cmLinkItem const& item = NoLinkItem)
     : cmGeneratorTarget::TargetPropertyEntry(item)
     , PropertyValue(std::move(propertyValue))
   {
@@ -62,7 +62,7 @@ class TargetPropertyEntryGenex : public cmGeneratorTarget::TargetPropertyEntry
 {
 public:
   TargetPropertyEntryGenex(std::unique_ptr<cmCompiledGeneratorExpression> cge,
-                           cmLinkImplItem const& item = NoLinkImplItem)
+                           cmLinkItem const& item = NoLinkItem)
     : cmGeneratorTarget::TargetPropertyEntry(item)
     , ge(std::move(cge))
   {
@@ -98,7 +98,7 @@ public:
   TargetPropertyEntryFileSet(
     std::vector<std::string> dirs, bool contextSensitiveDirs,
     std::unique_ptr<cmCompiledGeneratorExpression> entryCge,
-    cmFileSet const* fileSet, cmLinkImplItem const& item = NoLinkImplItem)
+    cmFileSet const* fileSet, cmLinkItem const& item = NoLinkItem)
     : cmGeneratorTarget::TargetPropertyEntry(item)
     , BaseDirs(std::move(dirs))
     , ContextSensitiveDirs(contextSensitiveDirs)
@@ -171,15 +171,15 @@ std::unique_ptr<cmGeneratorTarget::TargetPropertyEntry>
 cmGeneratorTarget::TargetPropertyEntry::CreateFileSet(
   std::vector<std::string> dirs, bool contextSensitiveDirs,
   std::unique_ptr<cmCompiledGeneratorExpression> entryCge,
-  cmFileSet const* fileSet, cmLinkImplItem const& item)
+  cmFileSet const* fileSet, cmLinkItem const& item)
 {
   return cm::make_unique<TargetPropertyEntryFileSet>(
     std::move(dirs), contextSensitiveDirs, std::move(entryCge), fileSet, item);
 }
 
 cmGeneratorTarget::TargetPropertyEntry::TargetPropertyEntry(
-  cmLinkImplItem const& item)
-  : LinkImplItem(item)
+  cmLinkItem const& item)
+  : LinkItem(item)
 {
 }
 
diff --git a/Source/cmLinkItem.cxx b/Source/cmLinkItem.cxx
index 7f21fbe861..ff98221272 100644
--- a/Source/cmLinkItem.cxx
+++ b/Source/cmLinkItem.cxx
@@ -71,11 +71,6 @@ std::ostream& operator<<(std::ostream& os, cmLinkItem const& item)
   return os << item.AsStr();
 }
 
-cmLinkImplItem::cmLinkImplItem(cmLinkItem item)
-  : cmLinkItem(std::move(item))
-{
-}
-
 namespace {
 cm::string_view const LL_BEGIN = "<LINK_LIBRARY:"_s;
 cm::string_view const LL_END = "</LINK_LIBRARY:"_s;
diff --git a/Source/cmLinkItem.h b/Source/cmLinkItem.h
index bc2717ca77..d0b374b800 100644
--- a/Source/cmLinkItem.h
+++ b/Source/cmLinkItem.h
@@ -47,19 +47,12 @@ public:
   friend std::ostream& operator<<(std::ostream& os, cmLinkItem const& item);
 };
 
-class cmLinkImplItem : public cmLinkItem
-{
-public:
-  cmLinkImplItem() = default;
-  cmLinkImplItem(cmLinkItem item);
-};
-
 /** The link implementation specifies the direct library
     dependencies needed by the object files of the target.  */
 struct cmLinkImplementationLibraries
 {
   // Libraries linked directly in this configuration.
-  std::vector<cmLinkImplItem> Libraries;
+  std::vector<cmLinkItem> Libraries;
 
   // Object files linked directly in this configuration.
   std::vector<cmLinkItem> Objects;
@@ -124,7 +117,7 @@ struct cmLinkImplementation : public cmLinkImplementationLibraries
 {
   // Languages whose runtime libraries must be linked.
   std::vector<std::string> Languages;
-  std::unordered_map<std::string, std::vector<cmLinkImplItem>>
+  std::unordered_map<std::string, std::vector<cmLinkItem>>
     LanguageRuntimeLibraries;
 
   // Whether the list depends on a link language genex.
diff --git a/Source/cmLinkLineDeviceComputer.cxx b/Source/cmLinkLineDeviceComputer.cxx
index 421aa54e71..5659492707 100644
--- a/Source/cmLinkLineDeviceComputer.cxx
+++ b/Source/cmLinkLineDeviceComputer.cxx
@@ -159,7 +159,7 @@ void cmLinkLineDeviceComputer::ComputeLinkLibraries(
         cli.GetTarget()->GetLinkImplementation(cli.GetConfig(),
                                                cmGeneratorTarget::UseTo::Link);
 
-      for (cmLinkImplItem const& iter : linkImpl->Libraries) {
+      for (cmLinkItem const& iter : linkImpl->Libraries) {
         if (iter.Target &&
             iter.Target->GetType() != cmStateEnums::INTERFACE_LIBRARY) {
           std::string libPath = iter.Target->GetLocation(cli.GetConfig());