Fix exclude: refine exclude with test list

backend.native/tests/build.gradle

@@ -172,11 +172,9 @@ task resultsTask() {
     }
 }
 
-boolean isExcluded(String dir) {
+static boolean isExcluded(String dir) {
     // List of tests that fail due to unresolved compiler bugs
-    def excluded = [ "codegen/box/functions/bigArity",           // KT-26140
-                     "codegen/box/functions/functionExpression", // KT-26973
-                     "codegen/box/inlineClasses" ]               // KT-27665
+    def excluded = [ "codegen/box/functions/bigArity" /* KT-26140 */ ]
 
     boolean result = false
     excluded.forEach {

buildSrc/plugins/src/main/groovy/org/jetbrains/kotlin/KonanTest.groovy

@@ -887,9 +887,16 @@ fun runTest() {
         return result
     }
 
+    static def excludeList = [
+            "build/external/compiler/codegen/box/functions/functionExpression/functionExpressionWithThisReference.kt", // KT-26973
+            "build/external/compiler/codegen/box/inlineClasses/kt27096_innerClass.kt" // KT-27665
+    ]
+
     boolean isEnabledForNativeBackend(String fileName) {
         def text = project.file(fileName).text
 
+        if (excludeList.contains(fileName)) return false
+
         def languageSettings = findLinesWithPrefixesRemoved(text, '// !LANGUAGE: ')
         if (!languageSettings.empty) {
             def settings = languageSettings.first()