[FE, IR] Check compatibility of annotations set on type usages in expect and actual declarations

This includes checking of annotatins set on:

- value parameter types
- type parameter bound types
- extension functions receiver types
- function return types
- class super types

Fix in `defaultParams_inheritanceByDelegation_positive.kt`
is needed because of problem in resolution of implicit return types
(KT-62064), which leads to crash in annotation checker, because it
expects resolved return type.

MR: KT-MR-12245

^KT-60671 Fixed

compiler/fir/tree/gen/org/jetbrains/kotlin/fir/types/FirResolvedTypeRef.kt

@@ -8,6 +8,7 @@ package org.jetbrains.kotlin.fir.types
 import org.jetbrains.kotlin.KtSourceElement
 import org.jetbrains.kotlin.fir.FirElement
 import org.jetbrains.kotlin.fir.expressions.FirAnnotation
+import org.jetbrains.kotlin.mpp.TypeRefMarker
 import org.jetbrains.kotlin.fir.visitors.*
 
 /*
@@ -15,7 +16,7 @@ import org.jetbrains.kotlin.fir.visitors.*
  * DO NOT MODIFY IT MANUALLY
  */
 
-abstract class FirResolvedTypeRef : FirTypeRef() {
+abstract class FirResolvedTypeRef : FirTypeRef(), TypeRefMarker {
     abstract override val source: KtSourceElement?
     abstract override val annotations: List<FirAnnotation>
     abstract val type: ConeKotlinType

compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/NodeConfigurator.kt

@@ -707,7 +707,7 @@ object NodeConfigurator : AbstractFieldConfigurator<FirTreeBuilder>(FirTreeBuild
         resolvedTypeRef.configure {
             +field("type", coneKotlinTypeType)
             +field("delegatedTypeRef", typeRef, nullable = true)
-            // TODO: add supertype in subsequent commits
+            element.additionalSupertypeInterfaces.add(typeRefMarkerType)
         }
 
         typeRefWithNullability.configure {

compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/Types.kt

@@ -108,3 +108,5 @@ val firPropertySymbolType = type("fir.symbols.impl", "FirPropertySymbol")
 val errorTypeRefImplType = type("fir.types.impl", "FirErrorTypeRefImpl")
 
 val annotationResolvePhaseType = generatedType("expressions", "FirAnnotationResolvePhase")
+
+val typeRefMarkerType = type("mpp", "TypeRefMarker")