[Test] Add ability to specify applicability of diagnostic to module or file

compiler/testData/codegen/box/javaInterop/generics/kt42825.kt

@@ -1,3 +1,6 @@
+// DONT_TARGET_EXACT_BACKEND: WASM
+// IGNORE_BACKEND: JS
+// IGNORE_BACKEND: JS_IR
 // FILE: Processor.java
 
 public interface Processor<T> {
@@ -5,9 +8,6 @@ public interface Processor<T> {
 }
 
 // FILE: test.kt
-// DONT_TARGET_EXACT_BACKEND: WASM
-// IGNORE_BACKEND: JS
-// IGNORE_BACKEND: JS_IR
 
 interface PsiModifierListOwner
 interface KtClassOrObject {
@@ -23,4 +23,4 @@ fun execute(declaration: Any, consumer: Processor<in PsiModifierListOwner>) {
     }
 }
 
-fun box(): String = "OK"
+fun box(): String = "OK"