Test infra: refactor IGNORE_BACKEND directive

treat it as a general one, introduce *_K1 and *_K2 variants for
more specific ignoring

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

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