Do not use -fno-var-tracking-assignments flag for sanitizer build if clang-tidy is enabled (#29372)

### Details:
clang (including clang-tidy) does not have support for
`-fno-var-tracking-assignments` flag. When build with sanitizer is
enabled along with clang-tidy it leads to compilation error.

### Tickets:
 - N/A

Author: aobolensk

cmake/developer_package/compile_flags/sanitizer.cmake

@@ -106,7 +106,7 @@ if(DEFINED SANITIZER_COMPILER_FLAGS)
         set(SANITIZER_COMPILER_FLAGS "${SANITIZER_COMPILER_FLAGS} /Oy-")
     elseif(CMAKE_COMPILER_IS_GNUCXX OR OV_COMPILER_IS_CLANG)
         set(SANITIZER_COMPILER_FLAGS "${SANITIZER_COMPILER_FLAGS} -g -fno-omit-frame-pointer")
-        if(CMAKE_COMPILER_IS_GNUCXX)
+        if(CMAKE_COMPILER_IS_GNUCXX AND NOT ENABLE_CLANG_TIDY)
             # GPU plugin tests compilation is slow with -fvar-tracking-assignments on GCC.
             # Clang has no var-tracking-assignments.
             set(SANITIZER_COMPILER_FLAGS "${SANITIZER_COMPILER_FLAGS} -fno-var-tracking-assignments")