[GPU] Fix memory reuse (#27827)

### Details:
- Fixed invalid memory reuse that caused accuracy issue for SD3
transformer model in case of iGPUs

### Tickets:
 - *CVS-157962*

Signed-off-by: Vladimir Paramuzov <[email protected]>

src/plugins/intel_gpu/src/graph/debug_helper.cpp

@@ -51,11 +51,13 @@ void dump(memory::ptr mem, stream& stream, std::ofstream& file_stream, bool dump
     if (tmp_size == size) {
         file_stream << "shape: " << size.to_string() << " ";
         file_stream << "(count: " << size.count()
+                    << ", addr: " << mem->buffer_ptr()
                     << ", original format: " << cldnn::fmt_to_str(mem->get_layout().format) << ")"
                     << (dump_raw ? " raw data" : "") << std::endl;
     } else {
         file_stream << "shape: " << tmp_size.to_string() << " ";
         file_stream << "(count: " << tmp_size.count()
+                    << ", addr: " << mem->buffer_ptr()
                     << ", original format: " << cldnn::fmt_to_str(mem->get_layout().format)
                     << ", original shape: " << size.to_string() << ")"
                     << (dump_raw ? " raw data" : "") << std::endl;

src/plugins/intel_gpu/src/graph/include/pass_manager.h

@@ -307,13 +307,8 @@ class memory_dependency_pass : public base_pass {
         if ((node->can_be_optimized() && !node->is_runtime_skippable()) || !dep->can_be_optimized()) {
             node->add_memory_dependency(static_cast<int32_t>(dep->get_unique_id()));
         } else {
-            if (node->is_runtime_skippable() || dep->is_runtime_skippable()) {
+            if (node->is_runtime_skippable() || dep->is_runtime_skippable() || dep->can_be_optimized()) {
                 node->add_memory_dependency(static_cast<int32_t>(dep->get_unique_id()));
-                for (const auto& subdep : dep->get_dependencies()) {
-                    add_memory_dependency(node, subdep.first);
-                    add_memory_dependency(subdep.first, node);
-                }
-                return;
             }
 
             for (const auto& subdep : dep->get_dependencies()) {

src/plugins/intel_gpu/tests/functional/subgraph_tests/dynamic/split_reshape_eltwise.cpp

@@ -0,0 +1,134 @@
+// Copyright (C) 2024 Intel Corporation
+// SPDX-License-Identifier: Apache-2.0
+//
+#include "shared_test_classes/base/ov_subgraph.hpp"
+#include "common_test_utils/ov_tensor_utils.hpp"
+#include "common_test_utils/node_builders/eltwise.hpp"
+
+#include "openvino/op/parameter.hpp"
+#include "openvino/op/constant.hpp"
+#include "openvino/op/result.hpp"
+#include "openvino/op/variadic_split.hpp"
+
+namespace {
+using ov::test::InputShape;
+
+typedef std::tuple<
+        std::vector<InputShape>,           // input shapes
+        size_t,                            // split axis
+        ov::element::Type,                 // Model type
+        std::string                        // Device name
+> SplitReshapeEltwiseTestParams;
+
+const std::vector<ov::element::Type> model_precisions = {
+    ov::element::f16
+};
+
+class SplitReshapeEltwiseTest : public testing::WithParamInterface<SplitReshapeEltwiseTestParams>,
+                                virtual public ov::test::SubgraphBaseTest {
+public:
+    static std::string getTestCaseName(const testing::TestParamInfo<SplitReshapeEltwiseTestParams>& obj) {
+        SplitReshapeEltwiseTestParams test_params = obj.param;
+        std::ostringstream result;
+        std::vector<InputShape> input_shapes;
+        size_t axis;
+        ov::element::Type precision;
+        std::string target_device;
+
+        std::tie(input_shapes, axis, precision, target_device) = test_params;
+        result << "IS=";
+        for (const auto& shape : input_shapes) {
+            result << ov::test::utils::partialShape2str({shape.first}) << "_";
+            for (const auto& actual_shape : shape.second) {
+                result << ov::test::utils::partialShape2str({actual_shape}) << "_";
+            }
+        }
+        result << "axis=" << axis << "_";
+        result << "Precision=" << precision << "_";
+        result << "target_device=" << target_device;
+        return result.str();
+    }
+
+protected:
+    void generate_inputs(const std::vector<ov::Shape>& targetInputStaticShapes) override {
+        inputs.clear();
+        const auto& funcInputs = function->inputs();
+        for (size_t i = 0; i < funcInputs.size(); ++i) {
+            const auto& funcInput = funcInputs[i];
+
+            ov::Tensor tensor;
+            ov::test::utils::InputGenerateData in_data;
+            in_data.start_from = 0;
+            in_data.range = 80;
+            in_data.resolution = 8;
+            tensor = ov::test::utils::create_and_fill_tensor(funcInput.get_element_type(), targetInputStaticShapes[i], in_data);
+            inputs.insert({funcInput.get_node_shared_ptr(), tensor});
+        }
+    }
+
+    void SetUp() override {
+        SplitReshapeEltwiseTestParams test_params = this->GetParam();
+        std::vector<InputShape> input_shapes;
+        size_t axis;
+        ov::element::Type model_type;
+        std::tie(input_shapes, axis, model_type, targetDevice) = test_params;
+
+        init_input_shapes(input_shapes);
+
+        ov::ParameterVector params = {
+            std::make_shared<ov::op::v0::Parameter>(model_type, inputDynamicShapes[0]),
+            std::make_shared<ov::op::v0::Parameter>(model_type, inputDynamicShapes[1]),
+            std::make_shared<ov::op::v0::Parameter>(model_type, inputDynamicShapes[2]),
+        };
+
+        auto axis_op = ov::op::v0::Constant::create(ov::element::i64, ov::Shape{}, {1});
+        axis_op->set_friendly_name("axis");
+
+        auto split_sizes = ov::op::v0::Constant::create(ov::element::i64, ov::Shape{2}, {5, 5});
+        split_sizes->set_friendly_name("split_sizes");
+
+        auto split = std::make_shared<ov::op::v1::VariadicSplit>(params[0], axis_op, split_sizes);
+        split->set_friendly_name("split");
+
+        auto add_not_reshaped = std::make_shared<ov::op::v1::Add>(split->output(1), params[1]);
+        add_not_reshaped->set_friendly_name("add_not_reshaped");
+
+        std::vector<int64_t> target_shape;
+        for (auto& d : inputDynamicShapes[2]) {
+            target_shape.push_back(d.is_dynamic() ? -1 : d.get_length());
+        }
+        auto target_shape_node = ov::op::v0::Constant::create(ov::element::i64, ov::Shape{target_shape.size()}, target_shape);
+        auto reshape = std::make_shared<ov::op::v1::Reshape>(split->output(0), target_shape_node, false);
+
+        auto add_reshaped = std::make_shared<ov::op::v1::Add>(params[2], reshape);
+        add_reshaped->set_friendly_name("add_reshaped");
+
+        auto convert1 = std::make_shared<ov::op::v0::Convert>(add_not_reshaped, ov::element::f32);
+        auto convert2 = std::make_shared<ov::op::v0::Convert>(add_reshaped, ov::element::f32);
+
+        ov::ResultVector results = {std::make_shared<ov::op::v0::Result>(convert1), std::make_shared<ov::op::v0::Result>(convert2)};
+        function = std::make_shared<ov::Model>(results, params, "eltwise_add_out");
+    }
+};
+
+TEST_P(SplitReshapeEltwiseTest, Inference) {
+    run();
+}
+
+const std::vector<std::vector<ov::test::InputShape>> input_shapes = {
+    {
+        {{-1, 10}, {{2, 10}, {1, 10}}},          // split in shape
+        {{-1, 5}, {{2, 5}, {1, 5}}},             // not reshaped add input shape
+        {{-1, 1, 5}, {{2, 1, 5}, {1, 1, 5}}}     // reshaped add input shape
+    },
+};
+
+
+const auto testParams_smoke = ::testing::Combine(::testing::ValuesIn(input_shapes),
+                                                 ::testing::Values(1), // axis
+                                                 ::testing::ValuesIn(model_precisions),
+                                                 ::testing::Values(ov::test::utils::DEVICE_GPU));
+
+INSTANTIATE_TEST_SUITE_P(smoke_dynamic_model, SplitReshapeEltwiseTest,
+                         testParams_smoke, SplitReshapeEltwiseTest::getTestCaseName);
+} // namespace