[FIR] Allow annotation instantiation.

This commit disables the frontend error reporting for supported cases.

compiler/testData/codegen/boxInline/annotations/annotationInstanceInlining.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: JVM
 // IGNORE_BACKEND: WASM
 // IGNORE_BACKEND_MULTI_MODULE: JVM, JVM_MULTI_MODULE_IR_AGAINST_OLD
@@ -39,4 +38,4 @@ fun box(): String {
     val two = two()
     assert(two.i == 2)
     return "OK"
-}
+}