IR: support buildSimpleType for IrCapturedType

To make it possible to change nullability of IrCapturedType and change
its annotations, which is happening when determining overridability of
functions via IR.

 #KT-63437 Fixed

compiler/testData/codegen/box/javaInterop/inheritanceWithWildcard.kt

@@ -0,0 +1,28 @@
+// TARGET_BACKEND: JVM
+// IGNORE_LIGHT_ANALYSIS
+// FILE: A.java
+
+interface A {
+    X<? extends A> foo();
+
+    interface X<T extends A> {}
+}
+
+interface B extends A {
+    @Override
+    Y<? extends B> foo();
+
+    interface Y<U extends B> extends X<U> {}
+}
+
+class BImpl implements B {
+    @Override
+    public Y<? extends B> foo() { return null; }
+}
+
+// FILE: 1.kt
+
+private class D : A, BImpl()
+
+fun box(): String =
+    if (D().foo() == null) "OK" else "Fail"