[71/n] Add Rule for Input Surface Creation

We should create the input surfaces only in case reachability is actually enabled.
This is not happening when in Desktop Windowing.

Flag: EXEMPT Refactoring
Bug: 426435032
Test: atest WMShellUnitTests:DefaultLetterboxDependenciesHelperTest

Change-Id: I04aa1854014d78184664e84788cce9f69c7db9fb