[FE, IR] Don't check SOURCE annotations if actual declaration has no source

^KT-58551

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualAnnotationMatchChecker.kt

@@ -28,12 +28,16 @@ object AbstractExpectActualAnnotationMatchChecker {
             return areAnnotationsCompatible(expectSymbol, expanded)
         }
 
+        val skipSourceAnnotations = !actualSymbol.hasSourceAnnotationsErased
         val actualAnnotationsByName = actualSymbol.annotations.groupBy { it.classId }
 
         for (expectAnnotation in expectSymbol.annotations) {
             if (expectAnnotation.classId == StandardClassIds.Annotations.OptionalExpectation) {
                 continue
             }
+            if (expectAnnotation.isRetentionSource && skipSourceAnnotations) {
+                continue
+            }
             val actualAnnotationsWithSameClassId = actualAnnotationsByName[expectAnnotation.classId] ?: emptyList()
             if (actualAnnotationsWithSameClassId.none { areAnnotationArgumentsEqual(expectAnnotation, it) }) {
                 return Incompatibility(expectSymbol, actualSymbol)

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/ExpectActualMatchingContext.kt

@@ -11,7 +11,6 @@ import org.jetbrains.kotlin.descriptors.Visibility
 import org.jetbrains.kotlin.mpp.*
 import org.jetbrains.kotlin.name.CallableId
 import org.jetbrains.kotlin.name.ClassId
-import org.jetbrains.kotlin.name.FqName
 import org.jetbrains.kotlin.name.Name
 import org.jetbrains.kotlin.resolve.multiplatform.ExpectActualCompatibility
 import org.jetbrains.kotlin.types.Variance
@@ -163,7 +162,10 @@ interface ExpectActualMatchingContext<T : DeclarationSymbolMarker> : TypeSystemC
 
     fun areAnnotationArgumentsEqual(annotation1: AnnotationCallInfo, annotation2: AnnotationCallInfo): Boolean
 
+    val DeclarationSymbolMarker.hasSourceAnnotationsErased: Boolean
+
     interface AnnotationCallInfo {
         val classId: ClassId?
+        val isRetentionSource: Boolean
     }
 }