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/multimoduleInlining.kt

@@ -0,0 +1,42 @@
+// IGNORE_BACKEND_FIR: JVM_IR
+// TARGET_BACKEND: JVM_IR
+// IGNORE_DEXING
+
+// WITH_RUNTIME
+// !LANGUAGE: +InstantiationOfAnnotationClasses
+
+// MODULE: lib
+// FILE: lib.kt
+
+package a
+
+annotation class A(val i: Int)
+
+inline fun foo(i: Int): A = A(i)
+
+inline fun bar(f: () -> Int): A = A(f())
+
+// MODULE: app(lib)
+// FILE: app.kt
+
+package test
+
+import a.*
+
+class C {
+    fun one(): A = foo(1)
+    fun two(): A = bar { 2 }
+}
+
+fun box(): String {
+    val one = C().one()
+    val two = C().two()
+    assert(one.i == 1)
+    assert(two.i == 2)
+    // Just like SAM wrappers, annotation implementation classes should be copied from inline functions
+    // into current module to avoid compatibility problems when inline fun implementation in origin module
+    // has changed (e.g. do not instantiate annotation anymore)
+    assert(one.javaClass.getEnclosingClass().getName() == "test.C")
+    assert(two.javaClass.getEnclosingClass().getName() == "test.C")
+    return "OK"
+}