[FIR2IR] Fix default value conversion in annotation classes

This fixes failing test
`FirOldFrontendMPPDiagnosticsWithPsiTestGenerated.DefaultArguments.testAnnotationsViaActualTypeAlias2`.

It started to fail after commit 4e08cafc78
"[FIR2IR] Get rid of IrSymbol.owner usages in Fir2IrLazyClass"
where in Fir2IrLazyClass `declarationStorage.getIrConstructorSymbol`
was changed to `declarationStorage.getOrCreateIrConstructor`.

Before change, value parameters were initialized in
`Fir2IrLazyConstructor#valueParameters` where
`forcedDefaultValueConversion` was passed.
After the change parameters via
`Fir2IrCallableDeclarationsGenerator.declareParameters` where
`forcedDefaultValueConversion` is not passed to method.

^KT-62104 Fixed

compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/Fir2IrCallableDeclarationsGenerator.kt

@@ -741,7 +741,8 @@ class Fir2IrCallableDeclarationsGenerator(val components: Fir2IrComponents) : Fi
                         valueParameter, index + contextReceiverParametersCount,
                         useStubForDefaultValueStub = function !is FirConstructor || containingClass?.name != Name.identifier("Enum"),
                         typeOrigin,
-                        skipDefaultParameter = isFakeOverride || origin == IrDeclarationOrigin.DELEGATED_MEMBER
+                        skipDefaultParameter = isFakeOverride || origin == IrDeclarationOrigin.DELEGATED_MEMBER,
+                        forcedDefaultValueConversion = containingClass?.isAnnotationClass == true
                     ).apply {
                         this.parent = parent
                     }