[FIR] Handle expect declarations in JVM backend

1. Do not generate bytecode for expect declarations

2. Serialize @OptionalExpectation annotations into .kotlin_module file

^KT-62931: Fixed

compiler/fir/fir-deserialization/src/org/jetbrains/kotlin/fir/deserialization/AbstractAnnotationDeserializerWithTypeAnnotations.kt

@@ -0,0 +1,26 @@
+/*
+ * Copyright 2010-2024 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.fir.deserialization
+
+import org.jetbrains.kotlin.fir.FirSession
+import org.jetbrains.kotlin.fir.expressions.FirAnnotation
+import org.jetbrains.kotlin.metadata.ProtoBuf
+import org.jetbrains.kotlin.metadata.deserialization.NameResolver
+import org.jetbrains.kotlin.serialization.SerializerExtensionProtocol
+
+open class AbstractAnnotationDeserializerWithTypeAnnotations(
+    session: FirSession, protocol: SerializerExtensionProtocol
+) : AbstractAnnotationDeserializer(session, protocol) {
+    override fun loadTypeAnnotations(typeProto: ProtoBuf.Type, nameResolver: NameResolver): List<FirAnnotation> {
+        val annotations = typeProto.getExtension(protocol.typeAnnotation).orEmpty()
+        return annotations.map { deserializeAnnotation(it, nameResolver) }
+    }
+
+    override fun loadTypeParameterAnnotations(typeParameterProto: ProtoBuf.TypeParameter, nameResolver: NameResolver): List<FirAnnotation> {
+        val annotations = typeParameterProto.getExtension(protocol.typeParameterAnnotation).orEmpty()
+        return annotations.map { deserializeAnnotation(it, nameResolver) }
+    }
+}

compiler/fir/fir-deserialization/src/org/jetbrains/kotlin/fir/deserialization/MetadataBasedAnnotationDeserializer.kt

@@ -0,0 +1,12 @@
+/*
+ * Copyright 2010-2024 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.fir.deserialization
+
+import org.jetbrains.kotlin.fir.FirSession
+import org.jetbrains.kotlin.serialization.deserialization.builtins.BuiltInSerializerProtocol
+
+class MetadataBasedAnnotationDeserializer(session: FirSession) :
+    AbstractAnnotationDeserializerWithTypeAnnotations(session, BuiltInSerializerProtocol)