[FIR-TEST] Add new testdata generated after changes in previous commit

compiler/testData/diagnostics/tests/smartCasts/kt27221.fir.kt

@@ -0,0 +1,28 @@
+// !DIAGNOSTICS: -UNUSED_VARIABLE
+// SKIP_TXT
+
+sealed class A
+sealed class B : A()
+sealed class C : B()
+object BB : B()
+object CC : C()
+
+fun foo(a: A) {
+    if (a is B) {
+        if (a is C) {
+            val t = when (a) {
+                is CC -> "CC"
+            }
+        }
+    }
+}
+
+fun foo2(a: A) {
+    if (a is C) {
+        if (a is B) {
+            val t = when (a) {
+                is CC -> "CC"
+            }
+        }
+    }
+}