KokkosKernels: Remove non-existent common/src/[impl,tpls] include dirs (

trilinos/Trilinos#11545)

Listing this non-existant directories:

  kokkos-kernels/common/src/impl
  kokkos-kernels/common/src/tpls

as an include directories for the KokkosKernels targets actually causes the
new Trilinos test:

  TrilinosInstallTests_simpleBuildAgainstTrilinos_by_package_build_tree

to fail in Trilinos PR testing for Trilinos PR trilinos/Trilinos#11545 (and
local testing when building KokkosKernels as part of Trilinos).

These lines in the CMakeLists.txt file was added in the Trilinos commit:

  62672e4b4e5 "Snapshot of kokkos-kernels.git from commit 518efd2"
  Author: Nathan Ellingwood <ndellin@sandia.gov>
  Date:   Thu Feb 23 21:19:24 2023 -0700 (3 months ago)

  A       packages/kokkos-kernels/common/CMakeLists.txt

According to the kokkos-kerenls git history, these lines got added in the
kokkos-kernels repo commit:

  dc77279 "Modular build: allowing to build "common" only"
  Author: Luc Berger-Vergiat <lberge@sandia.gov>
  Date:   Wed Aug 24 16:49:41 2022 -0600 (9 months ago)

  A       common/CMakeLists.txt

There is no evidence that those directories ever existed in either the
kokkos-kernals or Trilinos git repos.

common/CMakeLists.txt

@@ -1,7 +1,5 @@
 # Adding source directory to the build
 LIST(APPEND KK_INCLUDE_DIRS ${CMAKE_CURRENT_SOURCE_DIR}/common/src)
-LIST(APPEND KK_INCLUDE_DIRS ${CMAKE_CURRENT_SOURCE_DIR}/common/src/impl)
-LIST(APPEND KK_INCLUDE_DIRS ${CMAKE_CURRENT_SOURCE_DIR}/common/src/tpls)
 LIST(APPEND KK_INCLUDE_DIRS ${CMAKE_CURRENT_SOURCE_DIR}/common/unit_test)
 
 # Adding unit-tests