[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/testData/diagnostics/tests/multiplatform/actualAnnotationsNotMatchExpect/fakeOverrides.fir.kt

@@ -20,7 +20,7 @@ expect class FakeOverrideActual : I {
 
 // MODULE: m1-jvm()()(m1-common)
 // FILE: jvm.kt
-actual class <!ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT!>FakeOverrideExpect<!> : A() {
+actual class FakeOverrideExpect : A() {
     override fun noAnnotationOnActual() {}
 }
 

compiler/testData/diagnostics/tests/multiplatform/actualAnnotationsNotMatchExpect/fakeOverrides.ll.kt

@@ -20,7 +20,7 @@ expect class FakeOverrideActual : I {
 
 // MODULE: m1-jvm()()(m1-common)
 // FILE: jvm.kt
-actual class <!ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT!>FakeOverrideExpect<!> : A() {
+actual class FakeOverrideExpect : A() {
     override fun noAnnotationOnActual() {}
 }