I cannot reproduce this with CMake 3.15.7:
$ cat ../CMakeLists.txt
cmake_minimum_required(VERSION 3.15)
project(Issue12284 NONE)
include(CPack)
install(CODE [[
execute_process(
COMMAND ${CMAKE_COMMAND} -E create_symlink /lib/x86_64-linux-gnu lib64
WORKING_DIRECTORY $ENV{DESTDIR}${CMAKE_INSTALL_PREFIX}
)
file(MAKE_DIRECTORY "$ENV{DESTDIR}${CMAKE_INSTALL_PREFIX}/usr")
execute_process(
COMMAND ${CMAKE_COMMAND} -E create_symlink /usr/lib/x86_64-linux-gnu lib64
WORKING_DIRECTORY $ENV{DESTDIR}${CMAKE_INSTALL_PREFIX}/usr
)
]])
$ cmake ..
$ make
$ cpack -G TGZ
$ tar tzf Issue12284-0.1.1-Linux.tar.gz
Issue12284-0.1.1-Linux/lib64
Issue12284-0.1.1-Linux/usr/
Issue12284-0.1.1-Linux/usr/lib64