[FIR2IR] Re-use receiver application logic in callable ref conversion

compiler/testData/codegen/box/innerNested/extensionFun.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class Outer {
     class Nested
     inner class Inner

compiler/testData/codegen/box/innerNested/innerGeneric.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class Outer {
     inner class Inner<T>(val t: T) {
         fun box() = t

compiler/testData/codegen/box/innerNested/innerLabeledThis.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class Outer {
     inner class Inner {
         fun O() = this@Outer.O

compiler/testData/codegen/box/innerNested/innerSimple.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class Outer {
     inner class Inner {
         fun box() = "OK"

compiler/testData/codegen/box/innerNested/kt3132.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class Test {
     interface Foo { }
 

compiler/testData/codegen/box/innerNested/kt3927.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 //KT-3927 Inner class cannot be instantiated with child instance of outer class
 
 abstract class Base {