[LL FIR] FirElementBuilder: do nothing for KtAnnotation

We shouldn't try to find FIR for such elements as they just don't
exist in FIR

^KT-65780

analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/element/builder/FirElementBuilder.kt

@@ -77,6 +77,7 @@ internal class FirElementBuilder(private val moduleComponents: LLFirModuleResolv
         private fun doKtElementHasCorrespondingFirElement(ktElement: KtElement): Boolean = when (ktElement) {
             is KtImportList -> false
             is KtFileAnnotationList -> false
+            is KtAnnotation -> false
             else -> true
         }
     }

analysis/low-level-api-fir/testData/getOrBuildFir/wholeDeclaration/fileAnnotation.txt

@@ -6,5 +6,5 @@ FIR element rendered:
 null
 
 FIR FILE:
-FILE: [ResolvedTo(BODY_RESOLVE)] fileAnnotation.kt
-    @FILE:R|kotlin/Suppress|[Types](names = vararg(String()))
+FILE: [ResolvedTo(RAW_FIR)] fileAnnotation.kt
+    @FILE:Suppress[Unresolved](LAZY_EXPRESSION)

analysis/low-level-api-fir/testData/getOrBuildFir/wholeDeclaration/fileAnnotationScript.txt

@@ -6,8 +6,8 @@ FIR element rendered:
 null
 
 FIR FILE:
-FILE: [ResolvedTo(BODY_RESOLVE)] fileAnnotationScript.kts
-    @FILE:R|kotlin/Suppress|[Types](names = vararg(String()))
+FILE: [ResolvedTo(RAW_FIR)] fileAnnotationScript.kts
+    @FILE:Suppress[Unresolved](LAZY_EXPRESSION)
     context(<script>@kotlin.script.templates.standard.ScriptTemplateWithArgs)
     SCRIPT: [ResolvedTo(RAW_FIR)] <script-fileAnnotationScript.kts>
         [ResolvedTo(RAW_FIR)] lval args: R|kotlin/Array<kotlin/String>|