[FIR] Let OptIn LV checker only run on last module in HMPP compilation

This fixes an issue where the opt-in annotation is defined in one of the
source sets of the compilation but opt-ins are defined for the whole
compilation which leads to false-positive "Opt-in requirement marker is
unresolved" in (e.g. common) source sets that don't have a dependency on
the module that contains the annotation.

#KT-60755 Fixed

libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/kotlin/org/jetbrains/kotlin/gradle/K2Tests.kt

@@ -137,4 +137,22 @@ class CustomK2Tests : KGPBaseTest() {
             }
         }
     }
+
+    @GradleTest
+    @DisplayName("All source sets have opt-in for annotation defined in platform source set. KT-60755")
+    fun kt60755OptInDefinedInPlatform(gradleVersion: GradleVersion) {
+        with(
+            project(
+                "k2-mpp-opt-in-in-platform",
+                gradleVersion,
+                buildOptions = defaultBuildOptions.copy(languageVersion = "2.0"),
+            )
+        ) {
+            val taskToExecute = ":compileKotlinJvm"
+            build(taskToExecute) {
+                assertTasksExecuted(taskToExecute)
+                assertOutputDoesNotContain("Opt-in requirement marker foo.bar.MyOptIn is unresolved")
+            }
+        }
+    }
 }

libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/k2-mpp-opt-in-in-platform/build.gradle.kts

@@ -0,0 +1,22 @@
+import org.jetbrains.kotlin.gradle.dsl.KotlinVersion
+import org.jetbrains.kotlin.gradle.tasks.KotlinCompilationTask
+
+plugins {
+    kotlin("multiplatform")
+}
+
+repositories {
+	mavenLocal()
+    mavenCentral()
+}
+
+kotlin {
+    jvm()
+
+    sourceSets {
+        all {
+            languageSettings.optIn("foo.bar.MyOptIn")
+        }
+    }
+}
+

libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/k2-mpp-opt-in-in-platform/gradle.properties

@@ -0,0 +1 @@
+kotlin.stdlib.default.dependency=false

libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/k2-mpp-opt-in-in-platform/src/jvmMain/kotlin/MyOptIn.kt

@@ -0,0 +1,9 @@
+/*
+ * Copyright 2010-2023 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package foo.bar
+
+@RequiresOptIn(level = RequiresOptIn.Level.ERROR)
+annotation class MyOptIn