[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/testData/codegen/bytecodeListing/multiplatform/optionalExpectation.jvm_abi.txt

@@ -0,0 +1,9 @@
+MODULE main
+	CLASS Foo.class
+		CLASS METADATA
+			PROPERTY getX()I
+				Property: class.metadata.property.setterValueParameter
+					K1
+						<set-?>: kotlin/Int
+					K2
+						value: kotlin/Int

compiler/testData/codegen/bytecodeListing/multiplatform/optionalExpectation.kt

@@ -2,9 +2,8 @@
 // !OPT_IN: kotlin.ExperimentalMultiplatform
 // TARGET_BACKEND: JVM
 // WITH_STDLIB
+// JVM_ABI_K1_K2_DIFF: KT-63984
 
-// IGNORE_BACKEND_K2: JVM_IR
-// FIR status: K2 incorrectly generates Anno.class, need to investigate after KT-57243 is fixed.
 
 @file:Suppress("OPTIONAL_DECLARATION_USAGE_IN_NON_COMMON_SOURCE") // TODO: support common sources in the test infrastructure