[NPU] Fix test to not align tensor for import (#32207)

### Details:
 - *Fix test to not align tensor for import*

### Tickets:
 - *E#179607*

---------

Signed-off-by: Bogdan Pereanu <[email protected]>

Author: pereanub

src/plugins/intel_npu/tests/functional/common/utils.hpp

@@ -107,6 +107,23 @@ std::string appendDriverVersionTestName(testing::TestParamInfo<typename T::Param
     return ov::test::utils::appendPlatformTypeTestName<T>(obj) + "_driverVersion=" + driverVersion.as<std::string>();
 }
 
+class DefaultAllocatorNotAligned final {
+public:
+    void* allocate(const size_t bytes, const size_t alignment = 4096) {
+        auto handle = (::operator new(bytes + _offset, std::align_val_t(alignment)));
+        return static_cast<uint8_t*>(handle) + _offset;
+    }
+    void deallocate(void* handle, const size_t bytes, size_t alignment = 4096) noexcept {
+        ::operator delete(static_cast<uint8_t*>(handle) - _offset, std::align_val_t(alignment));
+    }
+    bool is_equal(const DefaultAllocatorNotAligned& other) const {
+        return false;
+    }
+
+private:
+    size_t _offset = 16;
+};
+
 }  // namespace utils
 
 }  // namespace test

src/plugins/intel_npu/tests/functional/internal/overload/ov_plugin/life_time.hpp

@@ -6,6 +6,7 @@
 
 #include "behavior/ov_plugin/life_time.hpp"
 #include "common/npu_test_env_cfg.hpp"
+#include "common/utils.hpp"
 #include "common_test_utils/subgraph_builders/conv_pool_relu.hpp"
 #include "intel_npu/utils/zero/zero_init.hpp"
 #include "openvino/runtime/make_tensor.hpp"
@@ -236,11 +237,13 @@ TEST_P(OVHoldersTestOnImportedNetworkNPU, CanInferAfterTensorIsDestroyed) {
         {
             std::stringstream sstream;
             core.compile_model(function, target_device, configuration).export_model(sstream);
-            auto strSO = std::make_shared<std::string>(sstream.str());
-            auto tensor = ov::Tensor(ov::element::u8, ov::Shape{strSO->size()}, strSO->data());
-            auto impl = ov::get_tensor_impl(tensor);
-            impl._so = strSO;
-            tensor = ov::make_tensor(impl);
+
+            const std::string& str = sstream.str();
+            size_t size = str.size();
+            ov::test::utils::DefaultAllocatorNotAligned default_allocator_not_aligned;
+            auto tensor = ov::Tensor(ov::element::u8, ov::Shape{size}, default_allocator_not_aligned);
+            std::memcpy(tensor.data(), str.data(), size);
+
             compiled_model = core.import_model(tensor, target_device, configuration);
         }