[IR] Support ACTUAL_ANNOTATION_CONFLICTING_DEFAULT_ARGUMENT_VALUE in K2

It's implemented as IR checker because in K2 constant expressions are
evaluated on backend. FIR diagnostic removed because isn't needed.

"annotationViaActualTypeAlias" test has no `// FIR_IDENTICAL` because
diagnostic reported on entire typealias declaration instead of its name.
This is because in IR+LightTree we have only offsets, so can't navigate
to typealias name element.

^KT-59940 Fixed

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/ExpectActualCollectionArgumentsCompatibilityCheckStrategy.kt

@@ -13,7 +13,7 @@ sealed class ExpectActualCollectionArgumentsCompatibilityCheckStrategy {
         elementsEqual: (T, T) -> Boolean,
     ): Boolean
 
-    internal data object Default : ExpectActualCollectionArgumentsCompatibilityCheckStrategy() {
+    data object Default : ExpectActualCollectionArgumentsCompatibilityCheckStrategy() {
         override fun <T> areCompatible(
             expectArg: Collection<T>,
             actualArg: Collection<T>,