[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/testData/diagnostics/tests/multiplatform/defaultArguments/annotations.fir.kt

@@ -1,32 +0,0 @@
-// MODULE: m1-common
-// 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)
-
-expect annotation class A5(val x: Int = 42, val y: String)
-
-@A1(0)
-@A2
-@A3(0, "")
-@A4(0, "")
-@A5(0, "")
-fun test() {}
-
-// MODULE: m2-jvm()()(m1-common)
-// FILE: jvm.kt
-
-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")
-
-actual annotation class A5(actual val x: Int = 239, actual val y: String = "OK")

compiler/testData/diagnostics/tests/multiplatform/defaultArguments/annotations.kt

@@ -1,3 +1,4 @@
+// FIR_IDENTICAL
 // MODULE: m1-common
 // FILE: common.kt
 

compiler/testData/diagnostics/tests/multiplatform/defaultArguments/annotationsViaActualTypeAlias.fir.kt

@@ -25,7 +25,7 @@ actual typealias A1 = J1
 actual typealias A2 = J2
 actual typealias A3 = J3
 actual typealias A4 = J4
-actual typealias A5 = J5
+<!ACTUAL_ANNOTATION_CONFLICTING_DEFAULT_ARGUMENT_VALUE!>actual typealias A5 = J5<!>
 
 // FILE: J1.java