IR: introduce IrAttributeContainer

This is useful to store data that must be kept when the element is
transformed, such as names of local/anonymous classes and
EnclosingMethod values on JVM which are computed before any lowerings.

For now, this is implemented very conservatively: the only field
`attributeOwnerId` which can be used in BackendContext implementation as
a key in the map

compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/LocalDeclarationsLowering.kt

@@ -330,6 +330,7 @@ class LocalDeclarationsLowering(
                 ).also {
                     it.fillArguments2(expression, newCallee)
                     it.copyTypeArgumentsFrom(expression)
+                    it.copyAttributes(expression)
                 }
             }