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/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")
-}
+}