[JS Tests] Prepare JS tests for testing backend diagnostics

- Introducing a backend diagnostic handler.
 - Moving JS diagnostic tests from test-common to
   js.test to avoid circular module dependencies.

^KT-61886 Fixed

compiler/testData/diagnostics/testsWithJsStdLibAndBackendCompilation/unsupportedFeatures/annotations.kt

@@ -1,5 +1,8 @@
+// IGNORE_BACKEND: JS_IR
+// TODO: fix in KT-61882
 // !LANGUAGE: -RestrictRetentionForExpressionAnnotations
 // !DIAGNOSTICS: -UNUSED_PARAMETER
+// FIR_IDENTICAL
 
 package foo