Deprecate KotlinJvmOptions.useIR

Starting from language version 1.5, JVM IR is enabled by default, so
this option has no effect. To rollback to the old JVM backend, the new
option useOldBackend can be used.

 #KT-45504 Fixed

compiler/cli/cli-common/src/org/jetbrains/kotlin/cli/common/arguments/K2JVMCompilerArguments.kt

@@ -84,8 +84,12 @@ class K2JVMCompilerArguments : CommonCompilerArguments() {
 
     // Advanced options
 
+    @DeprecatedOption(removeAfter = "1.5", level = DeprecationLevel.WARNING)
     @GradleOption(DefaultValues.BooleanFalseDefault::class)
-    @Argument(value = "-Xuse-ir", description = "Use the IR backend")
+    @Argument(
+        value = "-Xuse-ir",
+        description = "Use the IR backend. This option has no effect unless the language version less than 1.5 is used"
+    )
     var useIR: Boolean by FreezableVar(false)
 
     @GradleOption(DefaultValues.BooleanFalseDefault::class)