[FIR, IR] Commonize isFakeOverride check for AbstractExpectActualAnnotationMatchChecker

This commit fixes fakeOverrides.fir.kt test that got broken in the
previous commit

Previously isFakeOverride was only checked on IR backend. Now this check
is moved to AbstractExpectActualAnnotationMatchChecker which is used by
both: frontend and backend. That's why frontend no longer reports false
positive ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT

Review: https://jetbrains.team/p/kt/reviews/13094/timeline

compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt

@@ -454,8 +454,8 @@ internal abstract class IrExpectActualMatchingContext(
         return !asIr().isFun
     }
 
-    override fun CallableSymbolMarker.shouldSkipMatching(containingExpectClass: RegularClassSymbolMarker): Boolean {
-        return false
+    override fun CallableSymbolMarker.isFakeOverride(containingExpectClass: RegularClassSymbolMarker?): Boolean {
+        return asIr().isFakeOverride
     }
 
     override val CallableSymbolMarker.hasStableParameterNames: Boolean

compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualAnnotationMatchingChecker.kt

@@ -25,13 +25,8 @@ internal object IrExpectActualAnnotationMatchingChecker : IrExpectActualChecker
             if (expectSymbol is IrTypeParameterSymbol) {
                 continue
             }
-            // If the expect declaration is fake-override and is incompatible, then it means that it was overridden on actual.
-            // In such case, regular rules for annotations on overridden declarations apply.
-            if (expectSymbol.isFakeOverride) {
-                continue
-            }
-            val incompatibility =
-                AbstractExpectActualAnnotationMatchChecker.areAnnotationsCompatible(expectSymbol, actualSymbol, matchingContext) ?: continue
+            val incompatibility = AbstractExpectActualAnnotationMatchChecker
+                .areAnnotationsCompatible(expectSymbol, actualSymbol, containingExpectClass = null, matchingContext) ?: continue
 
             val reportOn = getTypealiasSymbolIfActualizedViaTypealias(expectSymbol.owner as IrDeclaration, classActualizationInfo)
                 ?: getContainingActualClassIfFakeOverride(actualSymbol)