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

plugins/kapt3/kapt3-compiler/testData/converter/annotations.kt

@@ -1,3 +1,5 @@
+// IGNORE_BACKEND: JVM_IR
+
 annotation class Anno1
 enum class Colors { WHITE, BLACK }
 annotation class Anno2(
@@ -32,4 +34,4 @@ class TestAnno2 {
 
 enum class Enum1 {
     BLACK, @Anno1 WHITE
-}
+}