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/inheritanceSimple.kt

@@ -1,3 +1,5 @@
+// IGNORE_BACKEND: JVM_IR
+
 interface Context
 
 enum class Result {
@@ -10,4 +12,4 @@ abstract class BaseClass(context: Context, num: Int, bool: Boolean) {
 
 class Inheritor(context: Context) : BaseClass(context, 5, true) {
     override fun doJob() = Result.SUCCESS
-}
+}