[Common] Update Build Flow for Rubin-readiness

[denera]

Description

TE/common cmake build update for Rubin-readiness.

Type of change

• Documentation change (change only to the documentation, either a fix or a new content)
• Bug fix (non-breaking change which fixes an issue)
• New feature (non-breaking change which adds functionality)
• Breaking change (fix or feature that would cause existing functionality to not work as expected)
• Infra/Build change
• Code refactoring

Checklist:

• I have read and followed the contributing guidelines
• The functionality is complete
• I have commented my code, particularly in hard-to-understand areas
• I have made corresponding changes to the documentation
• My changes generate no new warnings
• I have added tests that prove my fix is effective or that my feature works
• New and existing unit tests pass locally with my changes

[greptile-apps]

Greptile Summary

Updates the common CUDA build flow:

• Adds SM107a to architecture-specific compilation when SM100 is requested with CUDA 13.4 or newer.

Confidence Score: 5/5

The PR appears safe to merge.

No blocking failure remains.

Important Files Changed

Filename	Overview
transformer_engine/common/CMakeLists.txt	Corrects the previously malformed CUDA toolkit guard and adds SM107a to the existing architecture-specific compilation flow.

_{Reviews (2): Last reviewed commit: "adding Rubin-specific SM107a compile tar..." | Re-trigger Greptile}