Improve AnnotationExcluder tests

[BraisGabin]

Because of #4355 and #4356 we will need to keep AnnotationExcluder class. But that class has a lot of errors as you can check in the tests of this PR. This PR just improves the test and make some minor improvements in the class. The next PR will refactorice it heavily to make all those errors spotted in the test to work.

[codecov]

Codecov Report

Merging #4368 (80ac80a) into main (92433ea) will decrease coverage by 0.10%.
The diff coverage is 100.00%.

@@             Coverage Diff              @@
##               main    #4368      +/-   ##
============================================
- Coverage     84.26%   84.16%   -0.11%     
- Complexity     3263     3330      +67     
============================================
  Files           473      474       +1     
  Lines         10336    10862     +526     
  Branches       1827     2007     +180     
============================================
+ Hits           8710     9142     +432     
- Misses          667      689      +22     
- Partials        959     1031      +72     

Impacted Files	Coverage Δ
...etekt/rules/style/FunctionOnlyReturningConstant.kt	95.34% <ø> (-0.11%)	⬇️
...gitlab/arturbosch/detekt/api/AnnotationExcluder.kt	81.25% <100.00%> (+14.58%)	⬆️
...bosch/detekt/rules/complexity/LongParameterList.kt	85.41% <100.00%> (-0.30%)	⬇️
...tlab/arturbosch/detekt/rules/bugs/LateinitUsage.kt	91.30% <100.00%> (-0.37%)	⬇️
...sch/detekt/rules/style/UnnecessaryAbstractClass.kt	86.36% <100.00%> (+1.58%)	⬆️
...tlab/arturbosch/detekt/rules/style/UseDataClass.kt	80.00% <100.00%> (+1.12%)	⬆️
...lab/arturbosch/detekt/rules/style/VarCouldBeVal.kt	84.37% <0.00%> (-5.21%)	⬇️
...b/arturbosch/detekt/core/tooling/AnalysisFacade.kt	62.85% <0.00%> (-3.81%)	⬇️
...h/detekt/rules/style/MultilineLambdaItParameter.kt	88.88% <0.00%> (-3.71%)	⬇️
...osch/detekt/core/baseline/BaselineResultMapping.kt	78.57% <0.00%> (-2.68%)	⬇️
... and 60 more

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[chao2zhang]

Thank you for adding the tests to clarify type I and II errors