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

libraries/tools/kotlin-gradle-plugin/src/main/kotlin/org/jetbrains/kotlin/gradle/dsl/KotlinJvmOptions.kt

@@ -57,9 +57,10 @@ interface KotlinJvmOptions  : org.jetbrains.kotlin.gradle.dsl.KotlinCommonOption
      var noStdlib: kotlin.Boolean
 
     /**
-     * Use the IR backend
+     * Use the IR backend. This option has no effect unless the language version less than 1.5 is used
      * Default value: false
      */
+    @Deprecated(message = "This option has no effect and will be removed in a future release.", level = DeprecationLevel.WARNING)
      var useIR: kotlin.Boolean
 
     /**