NI: don't do substitution for unsupported callable descriptors to use as callable references

^KT-41729 Fixed

compiler/testData/diagnostics/tests/callableReference/unsupported/localVariable.fir.kt

@@ -0,0 +1,15 @@
+// !DIAGNOSTICS: -UNUSED_PARAMETER -UNUSED_VARIABLE
+
+fun eat(value: Any) {}
+
+fun test(param: String) {
+    val a = ::param
+
+    val local = "local"
+    val b = ::local
+
+    val lambda = { -> }
+    val g = ::lambda
+
+    eat(::param)
+}