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/identityComparisonWithValueClasses.fir.kt

@@ -0,0 +1,21 @@
+// !LANGUAGE: +InlineClasses
+// !DIAGNOSTICS: -UNUSED_VARIABLE
+
+package kotlin
+
+annotation class JvmInline
+
+@JvmInline
+value class Foo(val x: Int)
+@JvmInline
+value class Bar(val y: String)
+
+fun test(f1: Foo, f2: Foo, b1: Bar, fn1: Foo?, fn2: Foo?) {
+    val a1 = f1 === f2 || f1 !== f2
+    val a2 = f1 === f1
+    val a3 = f1 === b1 || f1 !== b1
+
+    val c1 = fn1 === fn2 || fn1 !== fn2
+    val c2 = f1 === fn1 || f1 !== fn1
+    val c3 = b1 === fn1 || b1 !== fn1
+}