[LL FIR] support lazy resolve of destructuring declaration entries

^KT-62840 Fixed
^KT-65727

analysis/low-level-api-fir/testData/getOrBuildFir/annotations/destructuringEntryAnnotation.kts

@@ -0,0 +1,7 @@
+// LOOK_UP_FOR_ELEMENT_OF_TYPE: org.jetbrains.kotlin.psi.KtAnnotationEntry
+
+data class MyPair(val a: Int, val b: Int)
+const val prop = 0
+annotation class DestrAnno(val s: String)
+
+val (<expr>@DestrAnno("destr 1 $prop")</expr> a, b) = MyPair(1, 2)