[IR] Mark IrConstructorCall as AnnotationMarker

IrConstructorCall is already used to represent both regular constructor
call and annotations.
Implementing AnnotationMarker avoids 'casting' it to this type later on
 in IrTypeSystemContext, which was done with
 a new IrElement implementation. We'd like to
 avoid such implementations, e.g. as so to make the IR hierarchy sealed.

#KT-65773 In Progress

compiler/ir/ir.tree/tree-generator/src/org/jetbrains/kotlin/ir/generator/IrTree.kt

@@ -24,6 +24,7 @@ import org.jetbrains.kotlin.name.FqName
 import org.jetbrains.kotlin.name.Name
 import org.jetbrains.kotlin.serialization.deserialization.descriptors.DeserializedContainerSource
 import org.jetbrains.kotlin.types.Variance
+import org.jetbrains.kotlin.types.model.AnnotationMarker
 import org.jetbrains.kotlin.utils.withIndent
 
 // Note the style of the DSL to describe IR elements, which is these things in the following order:
@@ -800,6 +801,7 @@ object IrTree : AbstractTreeBuilder() {
         transformerReturnType = rootElement
 
         parent(functionAccessExpression)
+        parent(type<AnnotationMarker>())
 
         +symbol(constructorSymbolType, mutable = true)
         +field("source", type<SourceElement>()) {