Value classes: treat @JvmInline value classes as inline classes

Report error on value classes without @JvmInline annotation.
Do not check for @JvmInline annotation in value classes since
it breaks reflection.

compiler/testData/diagnostics/tests/valueClasses/basicValueClassDeclarationDisabled.fir.kt

@@ -0,0 +1,15 @@
+// !LANGUAGE: -InlineClasses
+// !DIAGNOSTICS: -UNUSED_PARAMETER
+
+package kotlin
+
+annotation class JvmInline
+
+value class Foo(val x: Int)
+
+value annotation class InlineAnn
+value object InlineObject
+value enum class InlineEnum
+
+@JvmInline
+value class NotVal(x: Int)