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/diagnostics/tests/annotations/ConstructorCallAllowed.fir.kt

@@ -0,0 +1,18 @@
+// WITH_RUNTIME
+// SKIP_TXT
+// !LANGUAGE: +InstantiationOfAnnotationClasses
+
+import kotlin.reflect.KClass
+
+annotation class A
+annotation class B(val int: Int)
+annotation class C(val int: Int = 42)
+
+annotation class G<T: Any>(val int: KClass<T>)
+
+fun box() {
+    val a = <!ANNOTATION_CLASS_CONSTRUCTOR_CALL!>A()<!>
+    val b = <!ANNOTATION_CLASS_CONSTRUCTOR_CALL!>B(4)<!>
+    val c = <!ANNOTATION_CLASS_CONSTRUCTOR_CALL!>C()<!>
+    val foo = <!ANNOTATION_CLASS_CONSTRUCTOR_CALL!>G(Int::class)<!>
+}

compiler/testData/diagnostics/tests/annotations/ConstructorCallAllowed.kt

@@ -0,0 +1,18 @@
+// WITH_RUNTIME
+// SKIP_TXT
+// !LANGUAGE: +InstantiationOfAnnotationClasses
+
+import kotlin.reflect.KClass
+
+annotation class A
+annotation class B(val int: Int)
+annotation class C(val int: Int = 42)
+
+annotation class G<T: Any>(val int: KClass<T>)
+
+fun box() {
+    val a = A()
+    val b = B(4)
+    val c = C()
+    val foo = <!ANNOTATION_CLASS_CONSTRUCTOR_CALL!>G(Int::class)<!>
+}