[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/resolution/src/org/jetbrains/kotlin/resolve/multiplatform/K1AbstractExpectActualAnnotationMatchChecker.kt

@@ -179,8 +179,6 @@ object K1AbstractExpectActualAnnotationMatchChecker {
         expectSymbol: DeclarationSymbolMarker,
         actualSymbol: DeclarationSymbolMarker,
     ): Incompatibility? {
-        // TODO(Roman.Efremov, KT-60671): check annotations set on types
-
         val skipSourceAnnotations = actualSymbol.hasSourceAnnotationsErased
         val actualAnnotationsByName = actualSymbol.annotations.groupBy { it.classId }