add Initial support for comments in SIR #KT-65174 Fixed

Merge-request: KT-MR-14007
Merged-by: Artem Olkov <artem.olkov@jetbrains.com>

native/swift/sir-analysis-api/testData/function_with_comment.kt

@@ -0,0 +1,8 @@
+/**
+ * Function foo description
+ *
+ * @param p first Integer to consume
+ * @param p2 second Double to consume
+ * @return Short, constant 1
+ */
+fun foo(p: Int, p2: Double): Short = 1

native/swift/sir-analysis-api/testData/function_with_comment.sir

@@ -0,0 +1 @@
+[foo] commented