[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/getOrBuildFir/annotations/danglingAnnotation.kt

@@ -0,0 +1,3 @@
+// WITH_STDLIB
+// LOOK_UP_FOR_ELEMENT_OF_TYPE: org.jetbrains.kotlin.psi.KtAnnotationEntry
+<expr>@Suppress("")</expr> @MustBeDocumented