Add sdl required flags to debug build on Windows (#27592) (#27642)

### Details:
 - Add sdl required flags to debug build on Windows
 - Port #27592 fix from master


### Tickets:
 - CVS-157306

cmake/developer_package/compile_flags/sdl.cmake

@@ -55,11 +55,20 @@ if(ENABLE_INTEGRITYCHECK)
     set(CMAKE_SHARED_LINKER_FLAGS_RELEASE "${CMAKE_SHARED_LINKER_FLAGS_RELEASE} /INTEGRITYCHECK")
 endif()
 
-set(CMAKE_C_FLAGS_RELEASE "${CMAKE_C_FLAGS_RELEASE} ${OV_C_CXX_FLAGS}")
-set(CMAKE_CXX_FLAGS_RELEASE "${CMAKE_CXX_FLAGS_RELEASE} ${OV_C_CXX_FLAGS}")
-set(CMAKE_SHARED_LINKER_FLAGS_RELEASE "${CMAKE_SHARED_LINKER_FLAGS_RELEASE} ${OV_LINKER_FLAGS}")
-set(CMAKE_MODULE_LINKER_FLAGS_RELEASE "${CMAKE_MODULE_LINKER_FLAGS_RELEASE} ${OV_LINKER_FLAGS}")
-set(CMAKE_EXE_LINKER_FLAGS_RELEASE "${CMAKE_EXE_LINKER_FLAGS_RELEASE} ${OV_LINKER_FLAGS}")
+if(CMAKE_CXX_COMPILER_ID STREQUAL "MSVC" OR (OV_COMPILER_IS_INTEL_LLVM AND WIN32))
+    # add sdl required flags to both Debug and Release on Windows
+    set(CMAKE_C_FLAGS "${CMAKE_C_FLAGS} ${OV_C_CXX_FLAGS}")
+    set(CMAKE_CXX_FLAGS "${CMAKE_CXX_FLAGS} ${OV_C_CXX_FLAGS}")
+    set(CMAKE_SHARED_LINKER_FLAGS "${CMAKE_SHARED_LINKER_FLAGS} ${OV_LINKER_FLAGS}")
+    set(CMAKE_MODULE_LINKER_FLAGS "${CMAKE_MODULE_LINKER_FLAGS} ${OV_LINKER_FLAGS}")
+    set(CMAKE_EXE_LINKER_FLAGS "${CMAKE_EXE_LINKER_FLAGS} ${OV_LINKER_FLAGS}")
+else()
+    set(CMAKE_C_FLAGS_RELEASE "${CMAKE_C_FLAGS_RELEASE} ${OV_C_CXX_FLAGS}")
+    set(CMAKE_CXX_FLAGS_RELEASE "${CMAKE_CXX_FLAGS_RELEASE} ${OV_C_CXX_FLAGS}")
+    set(CMAKE_SHARED_LINKER_FLAGS_RELEASE "${CMAKE_SHARED_LINKER_FLAGS_RELEASE} ${OV_LINKER_FLAGS}")
+    set(CMAKE_MODULE_LINKER_FLAGS_RELEASE "${CMAKE_MODULE_LINKER_FLAGS_RELEASE} ${OV_LINKER_FLAGS}")
+    set(CMAKE_EXE_LINKER_FLAGS_RELEASE "${CMAKE_EXE_LINKER_FLAGS_RELEASE} ${OV_LINKER_FLAGS}")
+endif()
 
 unset(OV_C_CXX_FLAGS)
 unset(OV_LINKER_FLAGS)