[LL] Add tests for ClassId calculation of local class inside annotation argument

- The class IDs are erroneously calculated and will be fixed in the next
  commit.

^KT-66038

analysis/low-level-api-fir/testData/classId/localClassInsideAnnotationArgument.kt

@@ -0,0 +1,2 @@
+/* ClassId: /Bar */@Retention(if (true) { /* ClassId: /Bar.Foo */class Foo })
+class Bar

analysis/low-level-api-fir/testData/classId/localClassInsideUnclosedAnnotation.kt

@@ -0,0 +1,3 @@
+// KT-24323
+@Retention(AnnotationRetention.RUNTIME
+annotation /* ClassId: /Validation */class Validation()