[FIR] Prevent reporting ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT twice in CLI

It is duplicated because we have two checkers: FIR (for IDE support
in simple cases) and IR ("honest" checker supporting all cases).
Fix this by running FIR checker only in IDE.

FIR checker behavior remains covered by tests in
`LLFirPreresolvedReversedDiagnosticCompilerFE10TestDataTestGenerated`.

^KT-62559 Fixed

compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/CommonDeclarationCheckers.kt

@@ -29,7 +29,6 @@ object CommonDeclarationCheckers : DeclarationCheckers() {
             FirExposedVisibilityDeclarationChecker,
             FirCyclicTypeBoundsChecker,
             FirExpectActualDeclarationChecker,
-            FirActualAnnotationsMatchExpectChecker,
             FirAmbiguousAnonymousTypeChecker,
             FirExplicitApiDeclarationChecker,
             FirAnnotationChecker,

compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/CommonIdeOnlyDeclarationCheckers.kt

@@ -0,0 +1,18 @@
+/*
+ * Copyright 2010-2023 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.fir.analysis.checkers
+
+import org.jetbrains.kotlin.fir.analysis.checkers.declaration.DeclarationCheckers
+import org.jetbrains.kotlin.fir.analysis.checkers.declaration.FirActualAnnotationsMatchExpectChecker
+import org.jetbrains.kotlin.fir.analysis.checkers.declaration.FirBasicDeclarationChecker
+
+/**
+ * Checkers, which only run in IDE and don't run in CLI mode.
+ */
+object CommonIdeOnlyDeclarationCheckers : DeclarationCheckers() {
+    override val basicDeclarationCheckers: Set<FirBasicDeclarationChecker>
+        get() = setOf(FirActualAnnotationsMatchExpectChecker)
+}

compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/declaration/FirActualAnnotationsMatchExpectChecker.kt

@@ -21,7 +21,9 @@ import org.jetbrains.kotlin.fir.expressions.FirAnnotation
 import org.jetbrains.kotlin.fir.symbols.FirBasedSymbol
 import org.jetbrains.kotlin.resolve.calls.mpp.AbstractExpectActualAnnotationMatchChecker
 
-// TODO(Roman.Efremov): KT-62559 prevent reporting ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT twice in CLI mode in K2
+/**
+ * This checker runs only in IDE mode. In CLI IR checker runs instead of it.
+ */
 internal object FirActualAnnotationsMatchExpectChecker : FirBasicDeclarationChecker() {
     override fun check(declaration: FirDeclaration, context: CheckerContext, reporter: DiagnosticReporter) {
         if (declaration !is FirMemberDeclaration) return