[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/js.kt

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