K2: Consolidate value parameter annotations handling in Fir2Ir

Value parameters annotations are now handled consistently in
factory functions creating this IrValueParameter instances.
In before, it was handled in several different places, which leads to
being sometimes lost, e.g. in LazyFirSimpleFunction.

This caused original problem in interop checks.

^KT-58099

compiler/testData/ir/irText/classes/delegatedImplementationOfJavaInterface.fir.kt.txt

@@ -5,11 +5,11 @@ class Test : J {
 
   }
 
-  override fun takeNotNull(x: @EnhancedNullability String) {
+  override fun takeNotNull(@NotNull x: @EnhancedNullability String) {
     <this>.#j.takeNotNull(x = x)
   }
 
-  override fun takeNullable(x: String?) {
+  override fun takeNullable(@Nullable x: String?) {
     <this>.#j.takeNullable(x = x)
   }