[FIR] Ignore some MPP backend tests

FIR doesn't support actual declarations in same module where expect
  declarations lay

compiler/testData/codegen/box/ir/serializationRegressions/dispatchReceiverValue.kt

@@ -3,6 +3,8 @@
 // !LANGUAGE: +MultiPlatformProjects
 // IGNORE_BACKEND: JS_IR
 // IGNORE_BACKEND: JS_IR_ES6
+// IGNORE_BACKEND_FIR: JVM_IR
+// ^ FIR doesn't support actualization in same module
 // MODULE: lib
 // FILE: common.kt
 

compiler/testData/codegen/box/multiplatform/defaultArguments/bothInExpectAndActual.kt

@@ -1,5 +1,6 @@
 // !LANGUAGE: +MultiPlatformProjects
 // IGNORE_BACKEND: NATIVE
+// IGNORE_BACKEND_FIR: JVM_IR
 // FILE: common.kt
 
 public expect fun <T> Array<out T>.copyInto(

compiler/testData/codegen/box/multiplatform/defaultArguments/bothInExpectAndActual2.kt

@@ -1,5 +1,6 @@
 // !LANGUAGE: +MultiPlatformProjects
 // IGNORE_BACKEND: NATIVE
+// IGNORE_BACKEND_FIR: JVM_IR
 // FILE: common.kt
 
 expect interface I {

compiler/testData/codegen/box/multiplatform/defaultArguments/dispatchReceiverValue.kt

@@ -1,5 +1,6 @@
 // DONT_TARGET_EXACT_BACKEND: WASM
 // WASM_MUTE_REASON: EXPECT_DEFAULT_PARAMETERS
+// IGNORE_BACKEND_FIR: JVM_IR
 // !LANGUAGE: +MultiPlatformProjects
 
 // FILE: common.kt

compiler/testData/codegen/box/multiplatform/defaultArguments/extensionReceiverValue.kt

@@ -1,5 +1,5 @@
+// IGNORE_BACKEND_FIR: JVM_IR
 // !LANGUAGE: +MultiPlatformProjects
-
 // FILE: common.kt
 
 class Receiver(val value: String)

compiler/testData/codegen/box/multiplatform/defaultArguments/inheritedFromCommonClass.kt

@@ -1,4 +1,5 @@
 // !LANGUAGE: +MultiPlatformProjects
+// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 // FILE: common.kt
 

compiler/testData/codegen/box/multiplatform/expectClassInJvmMultifileFacade.kt

@@ -1,4 +1,5 @@
 // !LANGUAGE: +MultiPlatformProjects
+// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 // WITH_RUNTIME
 // FILE: common.kt

compiler/testData/codegen/box/multiplatform/expectProperty.kt

@@ -1,3 +1,4 @@
+// IGNORE_BACKEND_FIR: JVM_IR
 // !LANGUAGE: +MultiPlatformProjects
 // FILE: common.kt
 

compiler/testData/ir/irText/declarations/multiplatform/expectClassInherited.kt

@@ -1,3 +1,4 @@
+// IGNORE_BACKEND_FIR: JVM_IR
 // !LANGUAGE: +MultiPlatformProjects
 
 expect abstract class A protected constructor() {
@@ -16,4 +17,4 @@ actual abstract class A protected actual constructor() {
 actual open class B actual constructor(i: Int): A() {
     actual override fun foo() {}
     actual open fun bar(s: String) {}
-}
+}