[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/invalidCode/secondaryConstructor.kt

@@ -0,0 +1,5 @@
+annotation class JsQualifier : kotlin.Annotation {
+    public constructor JsQualifier(<expr>value</expr>: kotlin.String)
+
+    public final val value: kotlin.String { get; }
+}

analysis/low-level-api-fir/testdata/getOrBuildFir/invalidCode/secondaryConstructor.txt

@@ -0,0 +1,6 @@
+KT element: KtDeclarationModifierList
+FIR element: FirDanglingModifierListImpl
+FIR source kind: DanglingModifierList
+
+FIR element rendered:
+<DANGLING MODIFIER: Top level declaration expected>