[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/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/DiagnosticTestGenerated.java

@@ -24107,6 +24107,12 @@ public class DiagnosticTestGenerated extends AbstractDiagnosticTest {
                     runTest("compiler/testData/diagnostics/tests/multiplatform/annotationMatching/typeUsage.kt");
                 }
 
+                @Test
+                @TestMetadata("typeUsageTypealiasInSuper.kt")
+                public void testTypeUsageTypealiasInSuper() throws Exception {
+                    runTest("compiler/testData/diagnostics/tests/multiplatform/annotationMatching/typeUsageTypealiasInSuper.kt");
+                }
+
                 @Test
                 @TestMetadata("typeUsageWithImplicitType.kt")
                 public void testTypeUsageWithImplicitType() throws Exception {