Introduce IGNORE_BACKEND_FIR_MULTI_MODULE directive

compiler/testData/codegen/boxInline/smap/anonymous/lambdaOnInlineCallSite.smap

@@ -11,20 +11,20 @@ _2Kt
 + 2 1.kt
 builders/_1Kt
 *L
-1#1,32:1
-17#1,3:34
-20#1,6:38
-8#2:33
-8#2:37
+1#1,33:1
+18#1,3:35
+21#1,6:39
+9#2:34
+9#2:38
 *S KotlinDebug
 *F
 + 1 2.kt
 _2Kt
 *L
-30#1:34,3
-30#1:38,6
-19#1:33
-30#1:37
+31#1:35,3
+31#1:39,6
+20#1:34
+31#1:38
 *E
 
 SMAP
@@ -35,7 +35,7 @@ Kotlin
 + 1 2.kt
 _2Kt$test$1$1
 *L
-1#1,32:1
+1#1,33:1
 *E
 
 SMAP
@@ -46,6 +46,6 @@ Kotlin
 + 1 2.kt
 _2Kt$test$1$1
 *L
-1#1,32:1
+1#1,33:1
 *E