Minimize rebuild for Makefiles generator (#16729)

* Add dependency from ov_plugins.hpp only for files which use it

* Remove rebuild files depends on CI_BUILD_NUMBER changes

* Try to fix static build

* Fixed comments

* Fixed build

* Merged some change

* Try to fix build

* Try to fix nvidia build

* Take LTO value from target property

src/plugins/intel_gna/CMakeLists.txt

@@ -43,8 +43,6 @@ file(GLOB_RECURSE HEADERS
         ${CMAKE_CURRENT_SOURCE_DIR}/src/*.h
         ${CMAKE_CURRENT_SOURCE_DIR}/src/*.hpp)
 
-addVersionDefines(src/gna_plugin_entry_points.cpp CI_BUILD_NUMBER)
-
 find_package(libGNA REQUIRED
              PATHS "${CMAKE_CURRENT_SOURCE_DIR}/cmake"
              NO_DEFAULT_PATH)
@@ -56,6 +54,7 @@ find_package(libGNA REQUIRED
 ie_add_plugin(NAME ${TARGET_NAME}
               DEVICE_NAME "GNA"
               SOURCES ${SOURCES} ${HEADERS}
+              VERSION_DEFINES_FOR src/gna_plugin_entry_points.cpp
               ADD_CLANG_FORMAT)
 
 # Enable support of CC for the plugin
@@ -79,6 +78,8 @@ ie_add_api_validator_post_build_step(TARGET ${TARGET_NAME})
 
 add_library(${TARGET_NAME}_test_static STATIC EXCLUDE_FROM_ALL ${SOURCES} ${HEADERS})
 
+ov_add_version_defines(src/gna_plugin_entry_points.cpp ${TARGET_NAME}_test_static)
+
 target_compile_definitions(${TARGET_NAME}_test_static
         PRIVATE
             _NO_MKL_