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/valueClassCanOnlyImplementInterfaces.kt

@@ -0,0 +1,20 @@
+// !LANGUAGE: +InlineClasses
+
+package kotlin
+
+annotation class JvmInline
+
+abstract class AbstractBaseClass
+
+open class OpenBaseClass
+
+interface BaseInterface
+
+@JvmInline
+value class TestExtendsAbstractClass(val x: Int) : <!INLINE_CLASS_CANNOT_EXTEND_CLASSES!>AbstractBaseClass<!>()
+
+@JvmInline
+value class TestExtendsOpenClass(val x: Int) : <!INLINE_CLASS_CANNOT_EXTEND_CLASSES!>OpenBaseClass<!>()
+
+@JvmInline
+value class TestImplementsInterface(val x: Int) : BaseInterface