Add mode to run kapt with JVM IR, use in tests

Currently JVM IR is not supported in kapt, so almost all tests are
failing, and thus are muted with IGNORE_BACKEND.

 #KT-49682

compiler/tests-compiler-utils/tests/org/jetbrains/kotlin/codegen/GenerationUtils.kt

@@ -185,9 +185,9 @@ object GenerationUtils {
         analysisResult: AnalysisResult,
         configureGenerationState: GenerationState.Builder.() -> Unit = {},
     ): GenerationState {
-        /* Currently Kapt3 only works with the old JVM backend, so disable IR for everything except actual bytecode generation. */
         val isIrBackend =
-            classBuilderFactory.classBuilderMode == ClassBuilderMode.FULL && configuration.getBoolean(JVMConfigurationKeys.IR)
+            (classBuilderFactory.classBuilderMode == ClassBuilderMode.FULL && configuration.getBoolean(JVMConfigurationKeys.IR)) ||
+                    configuration.getBoolean(JVMConfigurationKeys.USE_KAPT_WITH_JVM_IR)
         val generationState = GenerationState.Builder(
             project, classBuilderFactory, analysisResult.moduleDescriptor, analysisResult.bindingContext,
             files, configuration