As we succeed create dedicated directories for spm/common, but the files are put into wrong places.

Please move files to create places one by one, with refine:

sort out files under spm/cmsis_psa, move psa related logic into spm/common.
The memory check here should be covered by hal memory check, check if you can update this part.
Do not touch files without a clear scope, such as tfm_secure_irq_handlers_ipc.inc, unless you have to.
You can move files one by one, and do the merging/separating/updating at the same time.