Fix calculation of target platform for common test modules for NMPP

#KT-34070 Fixed

idea/kotlin-gradle-tooling/src/KotlinMPPGradleModelBuilder.kt

@@ -614,12 +614,11 @@ class KotlinMPPGradleModelBuilder : ModelBuilderService {
                 val platforms = compilations.map { it.platform }
                 sourceSet.actualPlatforms.addSimplePlatforms(platforms)
 
-                if (isHMPPEnabled) {
-                    sourceSet.dependsOnSourceSets.mapNotNull { sourceSets[it] }.forEach {
-                        it?.actualPlatforms?.addSimplePlatforms(platforms)
-                    }
+                sourceSet.dependsOnSourceSets.mapNotNull { sourceSets[it] }.forEach {
+                    it?.actualPlatforms?.addSimplePlatforms(platforms)
                 }
 
+
                 sourceSet.isTestModule = compilations.all { it.isTestModule }
             } else {
                 //TODO(auskov): remove this branch as far as import of orphan source sets is dropped
@@ -633,6 +632,10 @@ class KotlinMPPGradleModelBuilder : ModelBuilderService {
                     continue
                 }
             }
+
+            if ((! isHMPPEnabled) && sourceSet.actualPlatforms.platforms.size > 1) {
+                sourceSet.actualPlatforms.addSimplePlatforms(listOf(KotlinPlatform.COMMON))
+            }
         }
     }