Class parameter in annotation detected as api-dependency

**Plugin version**: 3.0.1
**Gradle version**: 9.0.0
**JDK version**: 21
**Describe the bug**
After issue #1210 I was under the impression, that following code would add module2 only as implementation dependency:
```java
package com.example.demo;

import com.example.module2.Module2Config;
import org.springframework.context.annotation.Import;

@Import(Module2Config.class)
public class Module1Config {
}
```
But fails with:
```
./gradlew buildHealth
Existing dependencies which should be modified to be as indicated:
api project(':module2') (was implementation)
```
With reason:
```
./gradlew :module1:reason --id :module2
Source: main
------------
* Exposes 1 class: com.example.module2.Module2Config (implies api).
```

**To Reproduce**
I have a small example project to reproduce it:
[repro-annotation.zip](https://github.com/user-attachments/files/21995334/repro-annotation.zip)

**Expected behavior**
It should only be an implementation-dependency.

Start with the attached repro annotation.zip and run ./gradlew buildHealth, then inspect ./gradlew :module1:reason --id :module2. Trace why the class parameter in @Import(Module2Config.class) is treated as an exposed class. Done means the dependency remains implementation rather than being advised as api.

Written by the indexing model from the issue text.