[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.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)