[FE] Implement FE logic of expect actual annotations matching

This implementation only checks annotations set on expect/actual
declarations and requires further refinement (e.g. checking of other
annotation targets, class scopes within typealiases).

^KT-58551

analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/diagnostics/KtFirDataClassConverters.kt

@@ -3504,6 +3504,14 @@ internal val KT_DIAGNOSTIC_CONVERTER = KtDiagnosticConverterBuilder.buildConvert
             token,
         )
     }
+    add(FirErrors.ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT) { firDiagnostic ->
+        ActualAnnotationsNotMatchExpectImpl(
+            firSymbolBuilder.buildSymbol(firDiagnostic.a),
+            firSymbolBuilder.buildSymbol(firDiagnostic.b),
+            firDiagnostic as KtPsiDiagnostic,
+            token,
+        )
+    }
     add(FirErrors.INITIALIZER_REQUIRED_FOR_DESTRUCTURING_DECLARATION) { firDiagnostic ->
         InitializerRequiredForDestructuringDeclarationImpl(
             firDiagnostic as KtPsiDiagnostic,

analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/diagnostics/KtFirDiagnostics.kt

@@ -2448,6 +2448,12 @@ sealed interface KtFirDiagnostic<PSI : PsiElement> : KtDiagnosticWithPsi<PSI> {
         val typealiasedClassId: ClassId
     }
 
+    interface ActualAnnotationsNotMatchExpect : KtFirDiagnostic<KtElement> {
+        override val diagnosticClass get() = ActualAnnotationsNotMatchExpect::class
+        val expect: KtSymbol
+        val actual: KtSymbol
+    }
+
     interface InitializerRequiredForDestructuringDeclaration : KtFirDiagnostic<KtDestructuringDeclaration> {
         override val diagnosticClass get() = InitializerRequiredForDestructuringDeclaration::class
     }

analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/diagnostics/KtFirDiagnosticsImpl.kt

@@ -2952,6 +2952,13 @@ internal class ActualTypealiasToSpecialAnnotationImpl(
     token: KtLifetimeToken,
 ) : KtAbstractFirDiagnostic<KtTypeAlias>(firDiagnostic, token), KtFirDiagnostic.ActualTypealiasToSpecialAnnotation
 
+internal class ActualAnnotationsNotMatchExpectImpl(
+    override val expect: KtSymbol,
+    override val actual: KtSymbol,
+    firDiagnostic: KtPsiDiagnostic,
+    token: KtLifetimeToken,
+) : KtAbstractFirDiagnostic<KtElement>(firDiagnostic, token), KtFirDiagnostic.ActualAnnotationsNotMatchExpect
+
 internal class InitializerRequiredForDestructuringDeclarationImpl(
     firDiagnostic: KtPsiDiagnostic,
     token: KtLifetimeToken,