False positive incorrect configuration on value class in public API

**Plugin version**
3.5.1

**Gradle version**
9.3.1

**JDK version**
23

**(Optional) Kotlin and Kotlin Gradle Plugin (KGP) version**
2.3.0

**(Optional) Android Gradle Plugin (AGP) version**
9.0.0

**(Optional) `reason` output for bugs relating to incorrect advice**
```
> Task :data:auth:public:reason

------------------------------------------------------------
You asked about the dependency ':entity:common'.
You have been advised to change this dependency to 'implementation' from 'api'.
------------------------------------------------------------

Shortest path from :data:auth:public to :entity:common for debugCompileClasspath:
:data:auth:public
\--- :entity:common

Shortest path from :data:auth:public to :entity:common for debugRuntimeClasspath:
:data:auth:public
\--- :entity:common

Shortest path from :data:auth:public to :entity:common for debugUnitTestCompileClasspath:
:data:auth:public
\--- :entity:common

Shortest path from :data:auth:public to :entity:common for debugUnitTestRuntimeClasspath:
:data:auth:public
\--- :entity:common

Shortest path from :data:auth:public to :entity:common for debugAndroidTestCompileClasspath:
:data:auth:public
\--- :entity:common

Shortest path from :data:auth:public to :entity:common for debugAndroidTestRuntimeClasspath:
:data:auth:public
\--- :entity:common

Source: debug, android_test
---------------------------
(no usages)

Source: debug, main
-------------------
* Uses 1 class: com.superdo.entity.common.ids.UserId (implies implementation).

Source: debug, test
-------------------
(no usages)
```

**Describe the bug**
I have the following class in `:entity:common`:

```kotlin
@Serializable
@JvmInline
value class UserId(val raw: String)
```

In `:data:auth:public:` I have a class that has a property with a type of `UserId`:

```kotlin
data class User(
val id: UserId,
val email: String,
val name: String,
val createdAt: Long,
)
```

I add a dependency to `:entity:common`:

```kotlin
dependencies {
api(projects.entity.common)
}
```

and get an incorrect configuration warning, saying I should be using `implementation`.

If I change `UserId` to not be a `value class`, then it works fine.

**To Reproduce**
I can make a repro project if needed, I'm just being lazy at the moment.

No source files or tests are named; start by examining the public API dependency analysis that produces the shown `reason` output for Kotlin `@JvmInline` value classes. Reproduce the `UserId` and `User` setup, then verify that the advice no longer incorrectly recommends changing `api` to `implementation`.

Written by the indexing model from the issue text.