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/lateinitValueClasses.fir.kt

@@ -0,0 +1,15 @@
+// !LANGUAGE: +InlineClasses
+// !DIAGNOSTICS: -UNUSED_VARIABLE
+
+package kotlin
+
+annotation class JvmInline
+
+@JvmInline
+value class Foo(val x: Int)
+
+lateinit var a: Foo
+
+fun foo() {
+    lateinit var b: Foo
+}