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/parameterWithSubstitution.kt

@@ -9,6 +9,6 @@ class Foo {
 fun main(x: Int) {
     val f = Foo()
     val a: Int
-    <!UNRESOLVED_REFERENCE!>get<!>() = f.<!NEW_INFERENCE_NO_INFORMATION_FOR_PARAMETER!>getValue<!>(null, ::<!UNSUPPORTED!>x<!>) // no exception after fix
+    <!UNRESOLVED_REFERENCE!>get<!>() = f.<!NEW_INFERENCE_NO_INFORMATION_FOR_PARAMETER!>getValue<!>(null, ::<!UNSUPPORTED_REFERENCES_TO_VARIABLES_AND_PARAMETERS!>x<!>) // no exception after fix
     <!UNRESOLVED_REFERENCE!>print<!>(<!UNINITIALIZED_VARIABLE!>a<!>)
 }