IR: make calls with explicit singleton receiver tailrec [KT-48602]

compiler/testData/codegen/box/diagnostics/functions/tailRecursion/tailrecWithExplicitCompanionObjectDispatcher.kt

@@ -0,0 +1,25 @@
+// DONT_TARGET_EXACT_BACKEND: WASM
+// WASM_MUTE_REASON: IGNORED_IN_JS
+// IGNORE_BACKEND: JS_IR
+// IGNORE_BACKEND: JS_IR_ES6
+// DONT_RUN_GENERATED_CODE: JS
+// IGNORE_BACKEND: JS
+// IGNORE_BACKEND: JVM
+// IGNORE_FIR_DIAGNOSTICS_DIFF
+
+// Light analysis thinks this test passes but it doesn't because JVM backend does not compile this into a tailrec function.
+// IGNORE_LIGHT_ANALYSIS
+
+class C {
+    companion object {
+        <!NO_TAIL_CALLS_FOUND!>tailrec fun rec(i: Int)<!> {
+            if (i <= 0) return
+            C.<!NON_TAIL_RECURSIVE_CALL!>rec<!>(i - 1)
+        }
+    }
+}
+
+fun box(): String {
+    C.rec(100000)
+    return "OK"
+}

compiler/testData/codegen/box/diagnostics/functions/tailRecursion/tailrecWithExplicitObjectDispatcher.kt

@@ -0,0 +1,16 @@
+// DONT_TARGET_EXACT_BACKEND: WASM
+// WASM_MUTE_REASON: IGNORED_IN_JS
+// IGNORE_BACKEND: JS_IR_ES6
+// DONT_RUN_GENERATED_CODE: JS
+
+object O {
+    tailrec fun rec(i: Int) {
+        if (i <= 0) return
+        O.rec(i - 1)
+    }
+}
+
+fun box(): String {
+    O.rec(100000)
+    return "OK"
+}