[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

compiler/fir/raw-fir/psi2fir/testData/rawBuilder/declarations/danglingAnnotationsClassLevel.kt

@@ -0,0 +1,22 @@
+class A {
+    @Suppress("") @MustBeDocumented
+}
+class B {
+    @Suppress("") @MustBeDocumented
+}
+class Outer {
+    class Inner {
+        @Suppress("") @MustBeDocumented
+    }
+
+    fun withLocal() {
+        class Local {
+            @Suppress("") @MustBeDocumented
+        }
+
+        val r : I = object : I {
+            @Suppress("") @MustBeDocumented
+        }
+    }
+}
+interface I {}