Refactor Platformio and fix override use

[Jason2866]

Description:

with the change how override is done now, some redundant can be removed. No need for entry [common32] anymore
Regression fixed in override that build_flags changes where not used.

Checklist:

• The pull request is done against the latest development branch
• Only relevant files were touched
• Only one feature/fix was added per PR and the code change compiles without warnings
• The code change is tested and works with Tasmota core ESP8266 V.2.7.4.9
• The code change is tested and works with Tasmota core ESP32 V.1.0.7
• I accept the CLA.

NOTE: The code change must pass CI tests. Your PR cannot be merged unless tests pass