[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

compiler/testData/multiplatform/optionalExpectation/common.kt

@@ -4,7 +4,7 @@
 @OptionalExpectation
 expect annotation class A()
 
-expect class C {
+class C {
     @A
-    fun f()
+    fun f() {}
 }

compiler/testData/multiplatform/optionalExpectation/js.kt

@@ -1,3 +0,0 @@
-actual class C {
-    actual fun f() {}
-}

compiler/testData/multiplatform/optionalExpectation/jvm.kt

@@ -1,6 +1 @@
 actual annotation class A
-
-actual class C {
-    @A
-    actual fun f() {}
-}