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/valueClassCannotImplementInterfaceByDelegation.kt

@@ -0,0 +1,15 @@
+// !LANGUAGE: +InlineClasses
+
+package kotlin
+
+annotation class JvmInline
+
+interface IFoo
+
+object FooImpl : IFoo
+
+@JvmInline
+value class Test1(val x: Any) : <!INLINE_CLASS_CANNOT_IMPLEMENT_INTERFACE_BY_DELEGATION!>IFoo by FooImpl<!>
+
+@JvmInline
+value class Test2(val x: IFoo) : <!INLINE_CLASS_CANNOT_IMPLEMENT_INTERFACE_BY_DELEGATION!>IFoo by x<!>