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