Due to overly aggressive detection by RuboCop Minitest, the distinction between `[]` and `{}` was uniformly replaced with `assert_empty`,
making it impossible to differentiate between them.
As a result of https://github.com/rubocop/rubocop-minitest/issues/344, where the `Minitest/AssertEmptyLiteral` cop was disabled,
the return value has been expressed using explicit literal forms.
This PR moves `MCP::Annotations` from lib/mcp.rb to lib/mcp/annotations.rb for better organization,
following the pattern used for other classes such as `Tool::Annotations`.
This PR also adds the missing `last_modified` attribute to `MCP::Annotations`:
https://github.com/modelcontextprotocol/modelcontextprotocol/blob/main/schema/2025-11-25/schema.ts#L1701-L1736
It also adds a `to_h` method for serialization and includes comprehensive test coverage.
NOTE: This code is unused within the ruby-sdk repository, but it is kept for compatibility, as it may be used by users.
