[FE] Relax rules of matching @Target annotation on expect and actual

Allow `expect` targets to be subset of `actual`.

^KT-58551

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

@@ -24,6 +24,7 @@ import org.jetbrains.kotlin.mpp.*
 import org.jetbrains.kotlin.name.CallableId
 import org.jetbrains.kotlin.name.ClassId
 import org.jetbrains.kotlin.name.Name
+import org.jetbrains.kotlin.resolve.calls.mpp.ExpectActualCollectionArgumentsCompatibilityCheckStrategy
 import org.jetbrains.kotlin.resolve.calls.mpp.ExpectActualMatchingContext
 import org.jetbrains.kotlin.resolve.calls.mpp.ExpectActualMatchingContext.AnnotationCallInfo
 import org.jetbrains.kotlin.resolve.checkers.OptInNames
@@ -453,10 +454,17 @@ internal abstract class IrExpectActualMatchingContext(
     override val DeclarationSymbolMarker.annotations: List<AnnotationCallInfo>
         get() = asIr().annotations.map(::AnnotationCallInfoImpl)
 
-    override fun areAnnotationArgumentsEqual(annotation1: AnnotationCallInfo, annotation2: AnnotationCallInfo): Boolean {
+    override fun areAnnotationArgumentsEqual(
+        annotation1: AnnotationCallInfo, annotation2: AnnotationCallInfo,
+        collectionArgumentsCompatibilityCheckStrategy: ExpectActualCollectionArgumentsCompatibilityCheckStrategy,
+    ): Boolean {
         fun AnnotationCallInfo.getIrElement(): IrConstructorCall = (this as AnnotationCallInfoImpl).irElement
 
-        return areIrExpressionConstValuesEqual(annotation1.getIrElement(), annotation2.getIrElement())
+        return areIrExpressionConstValuesEqual(
+            annotation1.getIrElement(),
+            annotation2.getIrElement(),
+            collectionArgumentsCompatibilityCheckStrategy,
+        )
     }
 
     internal fun getClassIdAfterActualization(classId: ClassId): ClassId {

compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/irConstExpressionValuesEqualityChecker.kt

@@ -8,8 +8,13 @@ package org.jetbrains.kotlin.backend.common.actualizer
 import org.jetbrains.kotlin.ir.IrElement
 import org.jetbrains.kotlin.ir.expressions.*
 import org.jetbrains.kotlin.ir.types.classOrFail
+import org.jetbrains.kotlin.resolve.calls.mpp.ExpectActualCollectionArgumentsCompatibilityCheckStrategy
 
-internal fun IrExpectActualMatchingContext.areIrExpressionConstValuesEqual(a: IrElement?, b: IrElement?): Boolean {
+internal fun IrExpectActualMatchingContext.areIrExpressionConstValuesEqual(
+    a: IrElement?,
+    b: IrElement?,
+    collectionArgumentsCompatibilityCheckStrategy: ExpectActualCollectionArgumentsCompatibilityCheckStrategy,
+): Boolean {
     return when {
         a == null || b == null -> (a == null) == (b == null)
 
@@ -25,15 +30,20 @@ internal fun IrExpectActualMatchingContext.areIrExpressionConstValuesEqual(a: Ir
         a is IrGetEnumValue && b is IrGetEnumValue -> equalBy(a, b) { it.symbol.signature?.toString() }
 
         a is IrVararg && b is IrVararg -> {
-            equalBy(a, b) { it.elements.size } &&
-                    a.elements.zip(b.elements).all { (f, s) -> areIrExpressionConstValuesEqual(f, s) }
+            collectionArgumentsCompatibilityCheckStrategy.areCompatible(a.elements, b.elements) { f, s ->
+                areIrExpressionConstValuesEqual(f, s, collectionArgumentsCompatibilityCheckStrategy)
+            }
         }
 
         a is IrConstructorCall && b is IrConstructorCall -> {
             equalBy(a, b) { it.valueArgumentsCount } &&
                     areCompatibleExpectActualTypes(a.type, b.type) &&
                     (0..<a.valueArgumentsCount).all { i ->
-                        areIrExpressionConstValuesEqual(a.getValueArgument(i), b.getValueArgument(i))
+                        areIrExpressionConstValuesEqual(
+                            a.getValueArgument(i),
+                            b.getValueArgument(i),
+                            collectionArgumentsCompatibilityCheckStrategy
+                        )
                     }
         }