[FIR] Fix case with lazy resolve in expect-actual annotation checker

Unresolved annotation arguments were treated as absent arguments,
which lead to false-positive reports.
Add assert and test for that and fix.

MR: KT-MR-12245

^KT-60671 Fixed

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualAnnotationMatchChecker.kt

@@ -232,7 +232,10 @@ object AbstractExpectActualAnnotationMatchChecker {
 
         var firstIncompatibility: Incompatibility? = null
 
-        checkAnnotationsOnTypeRefAndArguments(expectTypeRef, actualTypeRef) { expectAnnotations, actualAnnotations, actualTypeRefSource ->
+        checkAnnotationsOnTypeRefAndArguments(
+            expectDeclarationSymbol, actualDeclarationSymbol,
+            expectTypeRef, actualTypeRef
+        ) { expectAnnotations, actualAnnotations, actualTypeRefSource ->
             if (firstIncompatibility == null) {
                 firstIncompatibility = areAnnotationListsCompatible(expectAnnotations, actualAnnotations, actualDeclarationSymbol)
                     ?.let { Incompatibility(expectDeclarationSymbol, actualDeclarationSymbol, actualTypeRefSource, type = it) }

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/ExpectActualMatchingContext.kt

@@ -248,6 +248,10 @@ interface ExpectActualMatchingContext<T : DeclarationSymbolMarker> : TypeSystemC
      * **Example**: for type `@Ann1 List<@Ann2 Map<@Ann3 Int, @Ann4 String>>`, there are 4 types to check in [checker].
      */
     fun checkAnnotationsOnTypeRefAndArguments(
-        expectTypeRef: TypeRefMarker, actualTypeRef: TypeRefMarker, checker: AnnotationsCheckerCallback,
+        expectContainingSymbol: DeclarationSymbolMarker,
+        actualContainingSymbol: DeclarationSymbolMarker,
+        expectTypeRef: TypeRefMarker,
+        actualTypeRef: TypeRefMarker,
+        checker: AnnotationsCheckerCallback,
     )
 }