JVM_IR: Perform tail-call optimization on IR

It is easier to introduce a new lowering so the codegen will emit code for the old
tail-call optimizer to understand. Also, this is more flexible and would allow to
optimize cases, which are now feasible with the old optimizer.
Note, that because of bytecode inlining, we cannot replace the old one, but we cannot
emit code, that is simpler for it to optimize.

compiler/testData/codegen/box/coroutines/tailCallOptimizations/tailSuspendUnitFun.kt

@@ -1,5 +1,4 @@
 // IGNORE_BACKEND_FIR: JVM_IR
-// IGNORE_BACKEND: JVM_IR
 // TARGET_BACKEND: JVM
 // FULL_JDK
 // WITH_RUNTIME

compiler/testData/codegen/box/coroutines/tailCallOptimizations/unreachable.kt

@@ -1,5 +1,4 @@
 // IGNORE_BACKEND_FIR: JVM_IR
-// IGNORE_BACKEND: JVM_IR
 // TARGET_BACKEND: JVM
 // FULL_JDK
 // WITH_RUNTIME