[FIR] KT-48870: Allow resolution to InaccessibleImplicitReceiverValue

^KT-48870 Fixed

compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/diagnostics/coneDiagnosticToFirDiagnostic.kt

@@ -301,6 +301,8 @@ private fun mapInapplicableCandidateError(
                 isError = rootCause.isError
             )
 
+            is InaccessibleReceiver -> FirErrors.INSTANCE_ACCESS_BEFORE_SUPER_CALL.createOn(source, "<this>")
+
             else -> genericDiagnostic
         }
     }.distinct()