*
 * Such source roots are either [KotlinSourceRoot] or [JavaSourceRoot], and thus
 * this util collects all `.kt` and `.java` files under source roots.
 */
internal fun getSourceFilePaths(
    compilerConfig: CompilerConfiguration,
    includeDirectoryRoot: Boolean = false,
): Set<Path> {
    return buildSet {
        compilerConfig.javaSourceRoots.forEach { srcRoot ->