[GPU] update layout.compatible() to check false conditions first (ope…

…nvinotoolkit#23101)

### Details:
- Update layout.compatible() to check properly for the case where o(or
b) axis is blocked
 - Add unit test case

### Tickets:
 - 132367

src/plugins/intel_gpu/src/runtime/layout.cpp

@@ -585,7 +585,8 @@ ov::PartialShape layout::transform(const ov::PartialShape& pshape, cldnn::format
 // Check a reorder is 1d along feature axis. Or feature size fits to inner block size of feature axis
 static inline bool check_redundant_1d_along_feature(layout const& l1, layout const& l2) {
     // No padding, double blocked format and different data_type
-    if (!l1.data_padding && !l2.data_padding && !format::is_multi_blocked(l1.format) && !format::is_multi_blocked(l2.format) &&
+    if ((l1.get_linear_size() == l2.get_linear_size()) && !l1.data_padding && !l2.data_padding &&
+        !format::is_multi_blocked(l1.format) && !format::is_multi_blocked(l2.format) &&
         l2.data_type == l1.data_type && l2.count() == l1.count()) {
         auto l1_inner_blk = format::is_single_blocked(l1.format) ? l1.format.traits().block_sizes.at(0).second : 1;
         auto l2_inner_blk = format::is_single_blocked(l2.format) ? l2.format.traits().block_sizes.at(0).second : 1;

src/plugins/intel_gpu/tests/unit/module_tests/layout_test.cpp

@@ -223,6 +223,8 @@ INSTANTIATE_TEST_SUITE_P(smoke, layout_cmp_test,
          layout{ov::PartialShape{1, 32, 4, 4}, data_types::f32, format::b_fs_yx_fsv32, padding({0, 0, 1, 1}, 0)}, true, true},
         {layout{ov::PartialShape{10, 20}, data_types::f16, format::bfyx},
          layout{ov::PartialShape{10, 20}, data_types::f16, format::os_iyx_osv16}, false, false},
+        {layout{ov::PartialShape{1, 16, 1, 1}, data_types::f16, format::bfyx},
+         layout{ov::PartialShape{1, 16, 1, 1}, data_types::f16, format::os_iyx_osv16}, false, false},
         {layout{ov::PartialShape{1, 2, 3, 4}, data_types::f16, format::bfyx},
          layout{ov::PartialShape{1, 2, 3, 4}, data_types::f16, format::oiyx}, false, true},
         {layout{ov::PartialShape{128, 10}, data_types::f16, format::bfyx},