[FIR] Make annotations arguments lazy in RawFirBuilder

Process compiler annotations on all top level declarations

analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/transformers/LLFirDesignatedAnnotationsResolveTransformed.kt

@@ -25,8 +25,8 @@ internal class LLFirDesignatedAnnotationsResolveTransformed(
     private fun moveNextDeclaration(designationIterator: Iterator<FirElementWithResolvePhase>) {
         if (!designationIterator.hasNext()) {
             val declaration = designation.target
+            FirLazyBodiesCalculator.calculateCompilerAnnotations(declaration)
             if (declaration is FirRegularClass || declaration is FirTypeAlias) {
-                FirLazyBodiesCalculator.calculateCompilerAnnotations(declaration)
                 declaration.transform<FirDeclaration, Nothing?>(this, null)
             }
             return