[FIR] Allow annotation instantiation.

This commit disables the frontend error reporting for supported cases.

compiler/testData/codegen/box/annotations/instances/annotationInstancesEmptyDefault.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: JVM
 // IGNORE_BACKEND: WASM
 // DONT_TARGET_EXACT_BACKEND: JS
@@ -46,4 +45,4 @@ fun box(): String {
     assertEquals("bar", p.s)
     assertEquals(E.B, p.e)
     return "OK"
-}
+}