[kotlinp] Split :tools:kotlinp into "common" and "jvm" subprojects

The "common" subproject keeps only backend-neutral logic and depends
only on :kotlinx-metadata library. It takes the name of the former
project - :tools:kotlinp

The "jvm" subproject depends on the "common" one and also depends
on :kotlinx-metadata-jvm. It gets the new name - :tools:kotlinp-jvm

There is a lot of touched files in this commit. The majority of them
is just moved files (tests, test data, etc).

Only the following files were actually modified:
  .space/CODEOWNERS
  build.gradle.kts
  libraries/tools/abi-comparator/build.gradle.kts
  libraries/tools/kotlinp/build.gradle.kts
  libraries/tools/kotlinp/jvm/build.gradle.kts
  plugins/kapt3/kapt3-compiler/build.gradle.kts
  settings.gradle

 ^KT-62340

libraries/tools/kotlinp/jvm/testData/OptionalAnnotation.kt

@@ -0,0 +1,29 @@
+// IGNORE K2
+// ^ KT-62931 K2: extra class files for @OptionalExpectation marked annotations
+
+// !LANGUAGE: +MultiPlatformProjects
+// !OPT_IN: kotlin.ExperimentalMultiplatform
+// NO_READ_WRITE_COMPARE
+
+package test
+
+@OptionalExpectation
+expect annotation class A(val x: Int)
+
+@OptionalExpectation
+expect annotation class B(val a: Array<String>)
+
+@OptionalExpectation
+expect annotation class C()
+
+@OptionalExpectation
+expect annotation class D()
+
+actual annotation class D actual constructor()
+
+@Suppress("OPTIONAL_DECLARATION_USAGE_IN_NON_COMMON_SOURCE")
+@A(42)
+@B(["OK", ""])
+@C
+@D()
+fun ok() {}