FIR2IR: Repeat the K1 behavior: SAM conversion with 'in' projection

It would be more consistently to prohibit the behavior from the unmuted
test (see KT-52428), but it was decided to postpone the breaking change.

Unfortunately, it didn't work to make a test where for computing
star projections we would need to substitute other type parameters
because effectively, it's not allowed to have SAM conversion when
star projections/wildcard is based on a type parameter which bounds
use other type parameters.

^KT-53552 In progress

compiler/testData/ir/irText/expressions/sam/genericSamSmartcast.fir.kt.txt

@@ -3,8 +3,7 @@ fun f(x: Any): String {
     x is A<*> -> return x /*as A<*> */.call(block = local fun <anonymous>(y: Any?): @FlexibleNullability String? {
       return "OK"
     }
- /*-> @FlexibleNullability I<@FlexibleNullability Any?>? */) /*!! String */
+ /*-> @FlexibleNullability I<out @FlexibleNullability Any?>? */) /*!! String */
   }
   return "Fail"
 }
-