[FIR] Allow annotation instantiation.

This commit disables the frontend error reporting for supported cases.

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

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: JVM
 // IGNORE_BACKEND: WASM
 // DONT_TARGET_EXACT_BACKEND: JS
@@ -52,4 +51,4 @@ fun box(): String {
         .replace(" (Kotlin reflection is not available)", "")
         .replace("interface", "class")
     return if (s == targetJS || s == targetJVM || s == targetNative) "OK" else "FAILED, got string $s"
-}
+}