Invert podspec to allowlist platform files (#45734)

Summary:
Pull Request resolved: https://github.com/facebook/react-native/pull/45734

Rather than enumerating all platforms the iOS podspec should not compile this inverts the source_files field to an allowlist for only files relevant to iOS.

## Changelog

[Internal]

Reviewed By: cipolleschi

Differential Revision: D60291091

fbshipit-source-id: a0f7e3181ec527e39602c4523622f836a04183d9

packages/react-native/ReactCommon/React-Fabric.podspec

@@ -142,8 +142,7 @@ Pod::Spec.new do |s|
       sss.dependency             folly_dep_name, folly_version
       sss.dependency             "Yoga"
       sss.compiler_flags       = folly_compiler_flags
-      sss.source_files         = "react/renderer/components/view/**/*.{m,mm,cpp,h}"
-      sss.exclude_files        = "react/renderer/components/view/tests", "react/renderer/components/view/platform/android", "react/renderer/components/view/platform/windows"
+      sss.source_files         = "react/renderer/components/view/*.{m,mm,cpp,h}"
       sss.header_dir           = "react/renderer/components/view"
       sss.pod_target_xcconfig  = { "HEADER_SEARCH_PATHS" => "\"$(PODS_ROOT)/Headers/Private/Yoga\"" }
     end

packages/react-native/ReactCommon/react/renderer/graphics/React-graphics.podspec

@@ -23,7 +23,7 @@ folly_version = folly_config[:version]
 boost_compiler_flags = '-Wno-documentation'
 
 Pod::Spec.new do |s|
-  source_files = "**/*.{m,mm,cpp,h}"
+  source_files = "*.{m,mm,cpp,h}", "platform/ios/**/*.{mm,h}"
   header_search_paths = [
     "\"$(PODS_ROOT)/boost\"",
     "\"$(PODS_TARGET_SRCROOT)/../../../\"",
@@ -42,10 +42,6 @@ Pod::Spec.new do |s|
   s.source                 = source
   s.compiler_flags         = folly_compiler_flags + ' ' + boost_compiler_flags
   s.source_files           = source_files
-  s.exclude_files          = "tests",
-                             "platform/android",
-                             "platform/cxx",
-                             "platform/windows",
   s.header_dir             = "react/renderer/graphics"
   s.framework = "UIKit"