Add an annotation for ignoring tests by dev SDK

Contrary to androidx.test.filters.SdkSuppress, this annotation
considers the SDK to be higher than the Build.VERSION.SDK_INT reported
by the device when the device is not using a release SDK. For example,
an aosp/master build based on SDK 29 is considered to have a development
SDK that is strictly higher than 29.

Test: atest CtsNetTestCasesLatestSdk:android.net.CaptivePortalTest using
          the change on a Q build and an AOSP build.
Bug: 150918852
Change-Id: Id22f033f5db4c16c721e432405f72a60b46d1cda