[FE] Refactor: differentiate two types of problems in annotation checker

This is needed for more beautiful reporting and easier
implementation of quick fix in IDE.

^KT-58551

core/compiler.common/src/org/jetbrains/kotlin/resolve/multiplatform/ExpectActualAnnotationsIncompatibilityType.kt

@@ -0,0 +1,19 @@
+/*
+ * Copyright 2010-2023 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.resolve.multiplatform
+
+sealed class ExpectActualAnnotationsIncompatibilityType<out A> {
+    abstract val expectAnnotation: A
+
+    class MissingOnActual<out A>(
+        override val expectAnnotation: A,
+    ) : ExpectActualAnnotationsIncompatibilityType<A>()
+
+    class DifferentOnActual<out A>(
+        override val expectAnnotation: A,
+        val actualAnnotation: A
+    ) : ExpectActualAnnotationsIncompatibilityType<A>()
+}