Instead of relying on UNRESOLVED_REFERENCE directive for the whole file,
just render the unresolved reference right in the .txt testdata
This will allow to introduce multi-caret resolve testdata more naturally
Required for KT-65152 and KT-62695
ensure fir annotations are included in FirDanglingModifierList and resolved,
dedicated DanglingTopLevelModifierListStructureElement exists for top
level lists only, class level lists are processed by containing structure
element