`is PropertyDescriptor` check doesn't work for JVM IR where descriptor is created on-the-fly and is an `IrBasedSimpleFunctionDescriptor`. #KT-49682
Currently JVM IR is not supported in kapt, so almost all tests are failing, and thus are muted with IGNORE_BACKEND. #KT-49682
The old behavior broke after the refactoring of annotations with use-site targets.