Instantiation of annotations for JVM IR with the corresponding feature flag

Seperate checker for platforms that do not support this language feature yet

Synthetic implementations of annotations are generated on-demand with proper 
equals, hashCode, and annotationType methods

#KT-47699 Fixed

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

@@ -0,0 +1,26 @@
+// IGNORE_BACKEND_FIR: JVM_IR
+// TARGET_BACKEND: JVM_IR
+
+// WITH_RUNTIME
+// !LANGUAGE: +InstantiationOfAnnotationClasses
+
+
+// FILE: a.kt
+package a
+
+annotation class A(val i: Int)
+
+fun createInOtherFile(): A = A(10)
+
+// FILE: b.kt
+
+import a.*
+
+fun here(): A = A(10)
+
+fun box(): String {
+    if (here() != createInOtherFile()) return "Fail equals"
+    if (here().hashCode() != createInOtherFile().hashCode()) return "Fail hashCode"
+    if (here().toString() != createInOtherFile().toString()) return "Fail toString"
+    return "OK"
+}