[FE] Skip more special annotations in KMP annotation matching

Many errors are reported in stdlib with these annotations
(SinceKotlin, Deprecated, so on).
But having them only on expect is a valid case. E.g. SinceKotlin added
if some old platform-specific API becomes commonized.

^KT-58551

compiler/fir/analysis-tests/tests-gen/org/jetbrains/kotlin/test/runners/FirOldFrontendMPPDiagnosticsWithLightTreeTestGenerated.java

@@ -287,9 +287,9 @@ public class FirOldFrontendMPPDiagnosticsWithLightTreeTestGenerated extends Abst
         }
 
         @Test
-        @TestMetadata("optionalExpectation.kt")
-        public void testOptionalExpectation() throws Exception {
-            runTest("compiler/testData/diagnostics/tests/multiplatform/annotationMatching/optionalExpectation.kt");
+        @TestMetadata("skippedAnnotations.kt")
+        public void testSkippedAnnotations() throws Exception {
+            runTest("compiler/testData/diagnostics/tests/multiplatform/annotationMatching/skippedAnnotations.kt");
         }
 
         @Test

compiler/fir/analysis-tests/tests-gen/org/jetbrains/kotlin/test/runners/FirOldFrontendMPPDiagnosticsWithPsiTestGenerated.java

@@ -287,9 +287,9 @@ public class FirOldFrontendMPPDiagnosticsWithPsiTestGenerated extends AbstractFi
         }
 
         @Test
-        @TestMetadata("optionalExpectation.kt")
-        public void testOptionalExpectation() throws Exception {
-            runTest("compiler/testData/diagnostics/tests/multiplatform/annotationMatching/optionalExpectation.kt");
+        @TestMetadata("skippedAnnotations.kt")
+        public void testSkippedAnnotations() throws Exception {
+            runTest("compiler/testData/diagnostics/tests/multiplatform/annotationMatching/skippedAnnotations.kt");
         }
 
         @Test

compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/transformers/mpp/FirExpectActualMatchingContextImpl.kt

@@ -28,6 +28,7 @@ import org.jetbrains.kotlin.name.CallableId
 import org.jetbrains.kotlin.name.ClassId
 import org.jetbrains.kotlin.name.Name
 import org.jetbrains.kotlin.resolve.calls.mpp.ExpectActualMatchingContext.AnnotationCallInfo
+import org.jetbrains.kotlin.resolve.checkers.OptInNames
 import org.jetbrains.kotlin.types.AbstractTypeChecker
 import org.jetbrains.kotlin.types.TypeCheckerState
 import org.jetbrains.kotlin.types.Variance
@@ -357,6 +358,9 @@ class FirExpectActualMatchingContextImpl private constructor(
         override val isRetentionSource: Boolean
             get() = getAnnotationClass()?.getRetention(actualSession) == AnnotationRetention.SOURCE
 
+        override val isOptIn: Boolean
+            get() = getAnnotationClass()?.hasAnnotation(OptInNames.REQUIRES_OPT_IN_CLASS_ID, actualSession) ?: false
+
         private fun getAnnotationClass(): FirRegularClassSymbol? =
             annotation.annotationTypeRef.coneType.toRegularClassSymbol(actualSession)
     }