[CPU] Enable previously skipped elementwise tests (openvinotoolkit#31943)

### Tickets:
 - 105430

Author: aobolensk

src/plugins/intel_cpu/tests/functional/custom/single_layer_tests/classes/eltwise.cpp

@@ -11,6 +11,7 @@
 #include "openvino/core/type/element_type.hpp"
 #include "openvino/runtime/properties.hpp"
 #include "utils/cpu_test_utils.hpp"
+#include "utils/general_utils.h"
 
 #if defined(OPENVINO_ARCH_RISCV64)
 #   include "nodes/kernels/riscv64/cpu_isa_traits.hpp"
@@ -166,6 +167,19 @@ void EltwiseLayerCPUTest::SetUp() {
         rel_threshold = 0.05f;
     }
 
+#if defined(OPENVINO_ARCH_ARM)
+    // ARM32-only: Sub/Div may be decomposed or routed to different implementations
+    // causing variability (binary->unary or ACL/ref). Keep tests stable but localized here.
+    if (ov::intel_cpu::any_of(eltwiseType, utils::EltwiseTypes::SUBTRACT, utils::EltwiseTypes::DIVIDE)) {
+        // If format expectations specify two inputs, but transforms reduce arity, limit to single input.
+        if (inFmts.size() > 1) {
+            inFmts.resize(1);
+        }
+        // Do not enforce specific primType (ACL vs REF) for Sub/Div on ARM32.
+        selectedType = CPUTestsBase::any_type;
+    }
+#endif
+
     shapes.resize(2);
     switch (opType) {
     case ov::test::utils::OpType::SCALAR: {
@@ -340,10 +354,8 @@ const std::vector<utils::EltwiseTypes>& eltwiseOpTypesBinInp() {
     static const std::vector<utils::EltwiseTypes> eltwiseOpTypesBinInp = {
         utils::EltwiseTypes::ADD,
         utils::EltwiseTypes::MULTIPLY,
-#if defined(OPENVINO_ARCH_X86) || defined(OPENVINO_ARCH_X86_64)
-        utils::EltwiseTypes::SUBTRACT,                // TODO: Fix CVS-105430
-        utils::EltwiseTypes::DIVIDE,                  // TODO: Fix CVS-105430
-#endif
+        utils::EltwiseTypes::SUBTRACT,
+        utils::EltwiseTypes::DIVIDE,
         utils::EltwiseTypes::FLOOR_MOD,
         utils::EltwiseTypes::SQUARED_DIFF,
         utils::EltwiseTypes::MOD,
@@ -355,6 +367,8 @@ const std::vector<utils::EltwiseTypes>& eltwiseOpTypesBinInpSnippets() {
     static const std::vector<utils::EltwiseTypes> eltwiseOpTypesBinInp = {
         utils::EltwiseTypes::ADD,
         utils::EltwiseTypes::MULTIPLY,
+        utils::EltwiseTypes::SUBTRACT,
+        utils::EltwiseTypes::DIVIDE,
         utils::EltwiseTypes::FLOOR_MOD,
         utils::EltwiseTypes::MOD,
         utils::EltwiseTypes::POWER,
@@ -375,9 +389,7 @@ const std::vector<utils::EltwiseTypes>& eltwiseOpTypesBinDyn() {
     static const std::vector<utils::EltwiseTypes> eltwiseOpTypesBinDyn = {
         utils::EltwiseTypes::ADD,
         utils::EltwiseTypes::MULTIPLY,
-#if defined(OPENVINO_ARCH_X86) || defined(OPENVINO_ARCH_X86_64) // TODO: Fix CVS-105430
         utils::EltwiseTypes::SUBTRACT,
-#endif
         utils::EltwiseTypes::SQUARED_DIFF,
     };
     return eltwiseOpTypesBinDyn;
@@ -451,10 +463,8 @@ const std::vector<utils::EltwiseTypes>& eltwiseOpTypesI32() {
     static const std::vector<utils::EltwiseTypes> eltwiseOpTypesI32 = {
         utils::EltwiseTypes::ADD,
         utils::EltwiseTypes::MULTIPLY,
-#if defined(OPENVINO_ARCH_X86) || defined(OPENVINO_ARCH_X86_64) // TODO: Fix CVS-105430
         utils::EltwiseTypes::SUBTRACT,
         utils::EltwiseTypes::DIVIDE,
-#endif
         utils::EltwiseTypes::SQUARED_DIFF,
     };
     return eltwiseOpTypesI32;