Extract diagnostics about references to variables to a separate one

Note that I've left in FIR everything as is to avoid non-trivial
refactoring that is required right now to report more specific diagnostics

 ^KT-59152

compiler/testData/diagnostics/tests/callableReference/unsupported/localVariable.kt

@@ -3,13 +3,13 @@
 fun eat(value: Any) {}
 
 fun test(param: String) {
-    val a = ::<!UNSUPPORTED!>param<!>
+    val a = ::<!UNSUPPORTED_REFERENCES_TO_VARIABLES_AND_PARAMETERS!>param<!>
 
     val local = "local"
-    val b = ::<!UNSUPPORTED!>local<!>
+    val b = ::<!UNSUPPORTED_REFERENCES_TO_VARIABLES_AND_PARAMETERS!>local<!>
 
     val lambda = { -> }
-    val g = ::<!UNSUPPORTED!>lambda<!>
+    val g = ::<!UNSUPPORTED_REFERENCES_TO_VARIABLES_AND_PARAMETERS!>lambda<!>
 
-    eat(::<!UNSUPPORTED!>param<!>)
+    eat(::<!UNSUPPORTED_REFERENCES_TO_VARIABLES_AND_PARAMETERS!>param<!>)
 }