[FIR] add missed tests for declaration annotations

^KT-63832

compiler/testData/diagnostics/tests/annotations/initializerWithNestedAnnotation.kt

@@ -0,0 +1,11 @@
+annotation class Anno(val position: String)
+
+class MyClass {
+    <!WRONG_ANNOTATION_TARGET!>@Anno("init $prop")<!> init {
+
+    }
+
+    companion object {
+        private const val prop = 0
+    }
+}