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/kotlinRunner/DefaultParameterValues.kt

@@ -1,3 +1,4 @@
+// IGNORE_BACKEND: JVM_IR
 // DUMP_DEFAULT_PARAMETER_VALUES
 
 package test
@@ -5,4 +6,4 @@ package test
 @Anno
 class User(val name: String = "John", age: Int = 18)
 
-internal annotation class Anno
+internal annotation class Anno

plugins/kapt3/kapt3-compiler/testData/kotlinRunner/ErrorLocationMapping.kt

@@ -1,3 +1,5 @@
+// IGNORE_BACKEND: JVM_IR
+
 class Subject {
 
 
@@ -8,4 +10,4 @@ class Subject {
     val annotationTrigger: String = ""
 }
 
-internal annotation class MyAnnotation
+internal annotation class MyAnnotation

plugins/kapt3/kapt3-compiler/testData/kotlinRunner/NestedClasses.kt

@@ -1,3 +1,5 @@
+// IGNORE_BACKEND: JVM_IR
+
 package test
 
 internal class Simple {
@@ -12,4 +14,4 @@ internal class Simple {
     companion object
 }
 
-internal annotation class MyAnnotation
+internal annotation class MyAnnotation

plugins/kapt3/kapt3-compiler/testData/kotlinRunner/Overloads.kt

@@ -1,3 +1,5 @@
+// IGNORE_BACKEND: JVM_IR
+
 package test
 
 internal annotation class MyAnnotation
@@ -7,4 +9,4 @@ internal class State @JvmOverloads constructor(
         val someInt: Int,
         val someLong: Long,
         val someString: String = ""
-)
+)

plugins/kapt3/kapt3-compiler/testData/kotlinRunner/Simple.kt

@@ -1,3 +1,5 @@
+// IGNORE_BACKEND: JVM_IR
+
 package test
 
 /**
@@ -30,4 +32,4 @@ internal enum class EnumClass {
 
 internal enum class EnumClass2 private constructor(private val blah: String) {
     WHITE("A"), RED("B")
-}
+}