They are created by Qt 6 configuration scripts internally.
Consider the following:
$ rm -rf build && cmake -B build --log-level=ERROR -L | tail -n +5 > /tmp/master_no_gui
$ rm -rf build && cmake -B build -DBUILD_GUI=ON --log-level=ERROR -L | tail -n +5 > /tmp/master_gui
$ diff -u /tmp/master_no_gui /tmp/master_gui
--- /tmp/master_no_gui 2025-06-16 14:47:31.494243561 +0100
+++ /tmp/master_gui 2025-06-16 14:48:25.931426493 +0100
@@ -8,7 +8,8 @@
BUILD_DAEMON:BOOL=ON
BUILD_FOR_FUZZING:BOOL=OFF
BUILD_FUZZ_BINARY:BOOL=OFF
-BUILD_GUI:BOOL=OFF
+BUILD_GUI:BOOL=ON
+BUILD_GUI_TESTS:BOOL=ON
BUILD_KERNEL_LIB:BOOL=OFF
BUILD_SHARED_LIBS:BOOL=ON
BUILD_TESTS:BOOL=ON
@@ -22,6 +23,12 @@
ENABLE_IPC:BOOL=OFF
ENABLE_WALLET:BOOL=ON
INSTALL_MAN:BOOL=ON
+QT_ADDITIONAL_HOST_PACKAGES_PREFIX_PATH:STRING=
+QT_ADDITIONAL_PACKAGES_PREFIX_PATH:STRING=
+Qt6CoreTools_DIR:PATH=/usr/lib/x86_64-linux-gnu/cmake/Qt6CoreTools
+Qt6DBusTools_DIR:PATH=/usr/lib/x86_64-linux-gnu/cmake/Qt6DBusTools
+Qt6GuiTools_DIR:PATH=/usr/lib/x86_64-linux-gnu/cmake/Qt6GuiTools
+Qt6WidgetsTools_DIR:PATH=/usr/lib/x86_64-linux-gnu/cmake/Qt6WidgetsTools
REDUCE_EXPORTS:BOOL=OFF
SECP256K1_APPEND_CFLAGS:STRING=
SECP256K1_APPEND_LDFLAGS:STRING=
@@ -44,7 +51,13 @@
SECP256K1_INSTALL:BOOL=OFF
SECP256K1_USE_EXTERNAL_DEFAULT_CALLBACKS:BOOL=OFF
SECP256K1_VALGRIND:STRING=AUTO
+SED_EXECUTABLE:FILEPATH=/usr/bin/sed
WERROR:BOOL=OFF
WITH_CCACHE:BOOL=ON
+WITH_DBUS:BOOL=ON
+WITH_QRENCODE:BOOL=ON
WITH_USDT:BOOL=OFF
WITH_ZMQ:BOOL=OFF
+XGETTEXT_EXECUTABLE:FILEPATH=/usr/bin/xgettext
+XKB_INCLUDE_DIR:PATH=XKB_INCLUDE_DIR-NOTFOUND
+XKB_LIBRARY:FILEPATH=XKB_LIBRARY-NOTFOUND