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/nestedClassesNonRootPackage.kt

@@ -1,3 +1,4 @@
+// IGNORE_BACKEND: JVM_IR
 // FILE: test/JavaClass.java
 package test;
 
@@ -83,4 +84,4 @@ class Test1(val zoo: Foo.Bar.Zoo) : Foo.Bar(), IFoo.IBar, IFoo.IBar.IZoo {
     fun b(foo: JavaClass.Foo, bar: JavaClass.Foo.Bar) {}
 }
 
-// EXPECTED_ERROR class J$B is public, should be declared in a file named J$B.java
+// EXPECTED_ERROR class J$B is public, should be declared in a file named J$B.java