[NI] Improve completing callable references with type variable as expected type

#KT-32462 Fixed

compiler/testData/codegen/box/callableReference/function/kt32462.kt

@@ -0,0 +1,15 @@
+// !LANGUAGE: +NewInference
+// IGNORE_BACKEND_FIR: JVM_IR
+// WITH_RUNTIME
+// ISSUE: KT-32462
+
+fun decodeValue(value: String): Any {
+    return when (value[0]) {
+        'F' -> String::toFloat
+        'B' -> String::toBoolean
+        'I' -> String::toInt
+        else -> throw IllegalArgumentException("Unexpected value prefix: ${value[0]}")
+    }(value.substring(2))
+}
+
+fun box(): String = "OK"