[Gradle, JS] Include compiler type into library filter cache key

Previous fix could lead to unresolved symbols from main implementation in test compilation when module is compiled with both JS (IR and legacy) compilers because of single cached filter for both compileTestKotlinJsLegacy and compileTestKotlinJsIr tasks
#KT-47154 In Progress

libraries/tools/kotlin-gradle-plugin/src/main/kotlin/org/jetbrains/kotlin/gradle/tasks/Tasks.kt

@@ -724,9 +724,13 @@ abstract class Kotlin2JsCompile @Inject constructor(
     }
 
     internal abstract class LibraryFilterCachingService : BuildService<BuildServiceParameters.None>, AutoCloseable {
-        private val cache = ConcurrentHashMap<File, Boolean>()
+        internal data class LibraryFilterCacheKey(val dependency: File, val irEnabled: Boolean, val preIrDisabled: Boolean)
 
-        fun getOrCompute(key: File, compute: (File) -> Boolean) = cache.computeIfAbsent(key, compute)
+        private val cache = ConcurrentHashMap<LibraryFilterCacheKey, Boolean>()
+
+        fun getOrCompute(key: LibraryFilterCacheKey, compute: (File) -> Boolean) = cache.computeIfAbsent(key) {
+            compute(it.dependency)
+        }
 
         override fun close() {
             cache.clear()
@@ -821,6 +825,13 @@ abstract class Kotlin2JsCompile @Inject constructor(
             "-Xir-produce-klib-file"
         ).any(freeCompilerArgs::contains)
 
+    private val File.asLibraryFilterCacheKey: LibraryFilterCachingService.LibraryFilterCacheKey
+        get() = LibraryFilterCachingService.LibraryFilterCacheKey(
+            this,
+            irEnabled = kotlinOptions.isIrBackendEnabled(),
+            preIrDisabled = kotlinOptions.isPreIrBackendDisabled()
+        )
+
     // Kotlin/JS can operate in 3 modes:
     //  1) purely pre-IR backend
     //  2) purely IR backend
@@ -842,7 +853,7 @@ abstract class Kotlin2JsCompile @Inject constructor(
     @get:Internal
     protected val libraryFilter: (File) -> Boolean
         get() = { file ->
-            libraryCache.get().getOrCompute(file, libraryFilterBody)
+            libraryCache.get().getOrCompute(file.asLibraryFilterCacheKey, libraryFilterBody)
         }
 
     @get:Internal