[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/low-level-api-fir/testdata/fileStructure/danglingAnnotationClassLevel.kt

@@ -0,0 +1,16 @@
+class Foo {/* NonReanalyzableDeclarationStructureElement */
+    @Suppress("") @MustBeDocumented
+}
+class Bar {/* NonReanalyzableDeclarationStructureElement */
+    @Suppress("") @MustBeDocumented
+}
+class Outer {/* NonReanalyzableDeclarationStructureElement */
+    class Inner {/* NonReanalyzableDeclarationStructureElement */
+        @Suppress("") @MustBeDocumented
+    }
+    fun foo() {/* ReanalyzableFunctionStructureElement */
+        class Local {
+            @Suppress("") @MustBeDocumented
+        }
+    }
+}