[K/N] Get rid of using base class default values for annotations

They can be not available in incremental compilation case

^KT-50211

compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/AnnotationImplementationTransformer.kt

@@ -65,13 +65,15 @@ abstract class AnnotationImplementationTransformer(val context: BackendContext,
         return super.visitClassNew(declaration)
     }
 
+    abstract fun chooseConstructor(implClass: IrClass, expression: IrConstructorCall) : IrConstructor
+
     override fun visitConstructorCall(expression: IrConstructorCall): IrExpression {
         val constructedClass = expression.type.classOrNull?.owner ?: return super.visitConstructorCall(expression)
         if (!constructedClass.isAnnotationClass) return super.visitConstructorCall(expression)
         if (constructedClass.typeParameters.isNotEmpty()) return super.visitConstructorCall(expression) // Not supported yet
 
         val implClass = implementations.getOrPut(constructedClass) { createAnnotationImplementation(constructedClass) }
-        val ctor = implClass.constructors.single()
+        val ctor = chooseConstructor(implClass, expression)
         val newCall = IrConstructorCallImpl.fromSymbolOwner(
             expression.startOffset,
             expression.endOffset,

compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/JsAnnotationImplementationLowering.kt

@@ -36,6 +36,9 @@ class JsAnnotationImplementationTransformer(val jsContext: JsIrBackendContext) :
         return expression
     }
 
+    override fun chooseConstructor(implClass: IrClass, expression: IrConstructorCall): IrConstructor =
+        compilationException("Should not be called", implClass)
+
     override fun visitClassNew(declaration: IrClass): IrStatement {
         if (declaration.isAnnotationClass) {
             implementGeneratedFunctions(declaration, declaration)

compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmAnnotationImplementationTransformer.kt

@@ -41,6 +41,10 @@ class JvmAnnotationImplementationTransformer(val jvmContext: JvmBackendContext,
     private val inInlineFunctionScope: Boolean
         get() = allScopes.any { it.irElement.safeAs<IrDeclaration>()?.isInPublicInlineScope == true }
 
+    @Suppress("UNUSED_PARAMETER")
+    override fun chooseConstructor(implClass: IrClass, expression: IrConstructorCall) =
+        implClass.constructors.single()
+
     override fun visitConstructorCall(expression: IrConstructorCall): IrExpression {
         val constructedClass = expression.type.classOrNull
         if (constructedClass?.owner?.isAnnotationClass == true && inInlineFunctionScope) {