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/kt14997.kt

@@ -1,3 +1,4 @@
+// IGNORE_BACKEND: JVM_IR
 // WITH_STDLIB
 @file:Suppress("AMBIGUOUS_ANONYMOUS_TYPE_INFERRED")
 
@@ -32,4 +33,4 @@ fun e() = arrayOf(object : Runnable {
 fun e1(a: Array<CharSequence>) {}
 fun e2(a: Array<in CharSequence>) {}
 fun e3(a: Array<out CharSequence>) {}
-fun e3(a: Array<*>) {}
+fun e3(a: Array<*>) {}