Allow expect/actual annotation constructors to have default values

When a parameter has a default argument value both in the expected
annotation and in the actual annotation, they must be equal. This check
has been only implemented for the case when actual annotation is Kotlin
source code, and NOT a Java class coming from an actual typealias. The
latter case would require a bit more work in passing a platform-specific
annotation-value-reading component to ExpectedActualDeclarationChecker,
and is therefore postponed.

For now, Java annotations that are visible through actual type aliases
cannot have default argument values for parameters which already have
default values in the expected annotation declaration

 #KT-22703 Fixed
 #KT-22704 Open

compiler/testData/codegen/box/multiplatform/defaultArguments/annotations.kt

@@ -0,0 +1,52 @@
+// !LANGUAGE: +MultiPlatformProjects
+// TARGET_BACKEND: JVM
+// WITH_RUNTIME
+// FILE: common.kt
+
+expect annotation class A1(val x: Int, val y: String = "OK")
+
+expect annotation class A2(val x: Int = 42, val y: String = "OK")
+
+expect annotation class A3(val x: Int, val y: String)
+
+expect annotation class A4(val x: Int = 42, val y: String)
+
+@A1(0)
+@A2
+@A3
+@A4
+fun test() {}
+
+// FILE: jvm.kt
+
+import kotlin.test.assertEquals
+
+actual annotation class A1(actual val x: Int, actual val y: String)
+
+actual annotation class A2(actual val x: Int, actual val y: String = "OK")
+
+actual annotation class A3(actual val x: Int = 42, actual val y: String = "OK")
+
+actual annotation class A4(actual val x: Int, actual val y: String = "OK")
+
+fun box(): String {
+    val anno = Class.forName("CommonKt").getDeclaredMethod("test").annotations
+
+    val a1 = anno.single { it.annotationClass == A1::class } as A1
+    assertEquals(0, a1.x)
+    assertEquals("OK", a1.y)
+
+    val a2 = anno.single { it.annotationClass == A2::class } as A2
+    assertEquals(42, a2.x)
+    assertEquals("OK", a2.y)
+
+    val a3 = anno.single { it.annotationClass == A3::class } as A3
+    assertEquals(42, a3.x)
+    assertEquals("OK", a3.y)
+
+    val a4 = anno.single { it.annotationClass == A4::class } as A4
+    assertEquals(42, a4.x)
+    assertEquals("OK", a4.y)
+
+    return "OK"
+}