[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

plugins/kapt3/kapt3-compiler/build.gradle.kts

@@ -45,7 +45,7 @@ dependencies {
     embedded(project(":kotlin-annotation-processing-cli")) { isTransitive = false }
     embedded(project(":kotlin-annotation-processing-base")) { isTransitive = false }
 
-    testApi(project(":tools:kotlinp"))
+    testApi(project(":tools:kotlinp-jvm"))
     testApi(project(":kotlinx-metadata-jvm"))
 }