Fir2Ir: more precise calculation of enum class modality

Use the same condition as in the already existing `createIrEnumEntry`
function (and as in psi2ir): enum class should be final unless there's
an enum entry with any declaration other than its constructor.

 #KT-57216

compiler/testData/codegen/bytecodeListing/deprecated/deprecatedEnumEntryFields.kt

@@ -1,6 +1,4 @@
 // WITH_STDLIB
-// IGNORE_BACKEND_K2: JVM_IR
-// FIR status: KT-57216 K2: non-trivial enum declaration does not have ACC_FINAL in the bytecode
 
 enum class Test {
     @Deprecated("") ENTRY1,