Convert WindowOverlayCompat to Kotlin (facebook#43749)

Summary:
Pull Request resolved: facebook#43749

Convert Java to Kotlin: `react/devsupport/WindowOverlayCompat.java`

Changelog:
[Internal] internal

Reviewed By: rshest

Differential Revision: D55604746

packages/react-native/ReactAndroid/src/main/java/com/facebook/react/devsupport/WindowOverlayCompat.kt

@@ -0,0 +1,27 @@
+/*
+ * Copyright (c) Meta Platforms, Inc. and affiliates.
+ *
+ * This source code is licensed under the MIT license found in the
+ * LICENSE file in the root directory of this source tree.
+ */
+
+package com.facebook.react.devsupport
+
+import android.os.Build
+import android.view.WindowManager
+
+/**
+ * Compatibility wrapper for apps targeting API level 26 or later. See
+ * https://developer.android.com/about/versions/oreo/android-8.0-changes.html#cwt
+ */
+internal object WindowOverlayCompat {
+
+  private const val TYPE_APPLICATION_OVERLAY = 2038
+
+  @Suppress("DEPRECATION")
+  @JvmField
+  val TYPE_SYSTEM_OVERLAY: Int =
+      if (Build.VERSION.SDK_INT < Build.VERSION_CODES.O)
+          WindowManager.LayoutParams.TYPE_SYSTEM_OVERLAY
+      else TYPE_APPLICATION_OVERLAY
+}