[FIR] Do not allow context receivers on value classes

#KT-59413 Fixed

analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/diagnostics/KtFirDataClassConverters.kt

@@ -1646,6 +1646,12 @@ internal val KT_DIAGNOSTIC_CONVERTER = KtDiagnosticConverterBuilder.buildConvert
             token,
         )
     }
+    add(FirErrors.VALUE_CLASS_CANNOT_HAVE_CONTEXT_RECEIVERS) { firDiagnostic ->
+        ValueClassCannotHaveContextReceiversImpl(
+            firDiagnostic as KtPsiDiagnostic,
+            token,
+        )
+    }
     add(FirErrors.ANNOTATION_ON_ILLEGAL_MULTI_FIELD_VALUE_CLASS_TYPED_TARGET) { firDiagnostic ->
         AnnotationOnIllegalMultiFieldValueClassTypedTargetImpl(
             firDiagnostic.a,

analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/diagnostics/KtFirDiagnostics.kt

@@ -1182,6 +1182,10 @@ sealed interface KtFirDiagnostic<PSI : PsiElement> : KtDiagnosticWithPsi<PSI> {
         override val diagnosticClass get() = ValueClassCannotBeCloneable::class
     }
 
+    interface ValueClassCannotHaveContextReceivers : KtFirDiagnostic<KtDeclaration> {
+        override val diagnosticClass get() = ValueClassCannotHaveContextReceivers::class
+    }
+
     interface AnnotationOnIllegalMultiFieldValueClassTypedTarget : KtFirDiagnostic<KtAnnotationEntry> {
         override val diagnosticClass get() = AnnotationOnIllegalMultiFieldValueClassTypedTarget::class
         val name: String

analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/diagnostics/KtFirDiagnosticsImpl.kt

@@ -1419,6 +1419,11 @@ internal class ValueClassCannotBeCloneableImpl(
     token: KtLifetimeToken,
 ) : KtAbstractFirDiagnostic<KtDeclaration>(firDiagnostic, token), KtFirDiagnostic.ValueClassCannotBeCloneable
 
+internal class ValueClassCannotHaveContextReceiversImpl(
+    firDiagnostic: KtPsiDiagnostic,
+    token: KtLifetimeToken,
+) : KtAbstractFirDiagnostic<KtDeclaration>(firDiagnostic, token), KtFirDiagnostic.ValueClassCannotHaveContextReceivers
+
 internal class AnnotationOnIllegalMultiFieldValueClassTypedTargetImpl(
     override val name: String,
     firDiagnostic: KtPsiDiagnostic,