[FE] Refactor: reorganize methods in AbstractExpectActualAnnotationMatchChecker

Separate callable and class checks to prepare for checking
class scopes. Extract common checks to separate methods.

Also, it is found that in IR checker annotations on type parameters also checked,
because they stored in `matchedExpectToActual`. But it is expected that
only classes and callables are checked. This started to fail because of
added input parameter type checks inside `areAnnotationsCompatible`.
That's why `expectSymbol is IrTypeParameterSymbol` early-return is added.

^KT-60668
^KT-60936

compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualAnnotationMatchingChecker.kt

@@ -13,6 +13,7 @@ import org.jetbrains.kotlin.ir.expressions.IrConstructorCall
 import org.jetbrains.kotlin.ir.symbols.IrClassSymbol
 import org.jetbrains.kotlin.ir.symbols.IrSymbol
 import org.jetbrains.kotlin.ir.symbols.IrTypeAliasSymbol
+import org.jetbrains.kotlin.ir.symbols.IrTypeParameterSymbol
 import org.jetbrains.kotlin.ir.types.IrTypeSystemContext
 import org.jetbrains.kotlin.ir.util.classIdOrFail
 import org.jetbrains.kotlin.ir.util.isFakeOverride
@@ -36,6 +37,9 @@ internal class IrExpectActualAnnotationMatchingChecker(
 
     fun check() {
         for ((expectSymbol, actualSymbol) in matchedExpectToActual.entries) {
+            if (expectSymbol is IrTypeParameterSymbol) {
+                continue
+            }
             if (expectSymbol.isFakeOverride || actualSymbol.isFakeOverride) {
                 continue
             }