IC: Implement expect/actual tracking

fixes NewMultiplatformIT.testIncrementalCompilation
also #KT-61590 fixed

compiler/fir/entrypoint/src/org/jetbrains/kotlin/fir/pipeline/convertToIr.kt

@@ -19,7 +19,6 @@ import org.jetbrains.kotlin.fir.backend.jvm.Fir2IrJvmSpecialAnnotationSymbolProv
 import org.jetbrains.kotlin.fir.backend.jvm.FirJvmKotlinMangler
 import org.jetbrains.kotlin.fir.backend.jvm.FirJvmVisibilityConverter
 import org.jetbrains.kotlin.fir.declarations.FirFile
-import org.jetbrains.kotlin.fir.moduleData
 import org.jetbrains.kotlin.fir.resolve.ScopeSession
 import org.jetbrains.kotlin.ir.IrBuiltIns
 import org.jetbrains.kotlin.ir.backend.jvm.serialization.JvmDescriptorMangler
@@ -171,7 +170,8 @@ fun FirResult.convertToIrAndActualize(
                 commonMemberStorage.symbolTable,
                 irMangler,
                 Fir2IrConverter.friendModulesMap(outputs.last().session),
-                fir2IrConfiguration.useIrFakeOverrideBuilder
+                fir2IrConfiguration.useIrFakeOverrideBuilder,
+                fir2IrConfiguration.expectActualTracker
             )
         }
     }

compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConfiguration.kt

@@ -19,6 +19,7 @@ package org.jetbrains.kotlin.fir.backend
 import org.jetbrains.kotlin.config.LanguageVersionSettings
 import org.jetbrains.kotlin.constant.EvaluatedConstTracker
 import org.jetbrains.kotlin.diagnostics.DiagnosticReporter
+import org.jetbrains.kotlin.incremental.components.ExpectActualTracker
 import org.jetbrains.kotlin.incremental.components.InlineConstTracker
 
 /**
@@ -36,6 +37,7 @@ data class Fir2IrConfiguration(
     val linkViaSignatures: Boolean,
     val evaluatedConstTracker: EvaluatedConstTracker,
     val inlineConstTracker: InlineConstTracker?,
+    val expectActualTracker: ExpectActualTracker?,
     val allowNonCachedDeclarations: Boolean,
     val useIrFakeOverrideBuilder: Boolean,
 )