[compiler] introduce dedicated Fir declaration for dangling modifier lists (KTIJ-23008)

ensure fir annotations are included in FirDanglingModifierList and resolved,
dedicated DanglingTopLevelModifierListStructureElement exists for top
level lists only, class level lists are processed by containing structure
element

analysis/analysis-api/testData/referenceResolve/danglingAnnotations/DanglingAnnotationsResolvedAnonymous.kt

@@ -0,0 +1,10 @@
+// COMPILATION_ERRORS
+annotation class Ann0
+interface I
+class Foo {
+    fun foo() {
+        val i = object : I {
+            @<caret>Ann0 @Suppress
+        }
+    }
+}

analysis/analysis-api/testData/referenceResolve/danglingAnnotations/DanglingAnnotationsResolvedAnonymous.txt

@@ -0,0 +1,2 @@
+Resolved to:
+0: (in Ann0) constructor()

analysis/analysis-api/testData/referenceResolve/danglingAnnotations/DanglingAnnotationsResolvedClass.kt

@@ -0,0 +1,6 @@
+// COMPILATION_ERRORS
+annotation class Ann0
+interface I
+class Foo {
+    @<caret>Ann0 @Suppress
+}

analysis/analysis-api/testData/referenceResolve/danglingAnnotations/DanglingAnnotationsResolvedClass.txt

@@ -0,0 +1,2 @@
+Resolved to:
+0: (in Ann0) constructor()

analysis/analysis-api/testData/referenceResolve/danglingAnnotations/DanglingAnnotationsResolvedLocal.kt

@@ -0,0 +1,9 @@
+// COMPILATION_ERRORS
+annotation class Ann0
+class Foo {
+    fun foo() {
+        class Local {
+            @<caret>Ann0 @Suppress
+        }
+    }
+}

analysis/analysis-api/testData/referenceResolve/danglingAnnotations/DanglingAnnotationsResolvedLocal.txt

@@ -0,0 +1,2 @@
+Resolved to:
+0: (in Ann0) constructor()

analysis/analysis-api/testData/referenceResolve/danglingAnnotations/DanglingAnnotationsResolvedTopLevel.kt

@@ -0,0 +1,3 @@
+// COMPILATION_ERRORS
+annotation class Ann0
+@<caret>Ann0 @Suppress

analysis/analysis-api/testData/referenceResolve/danglingAnnotations/DanglingAnnotationsResolvedTopLevel.txt

@@ -0,0 +1,2 @@
+Resolved to:
+0: (in Ann0) constructor()