FIR Checker: check tailrec

Difference from FE1.0
* KT-4285: calls to virtual method with default argument should be
  reported as not tailrec. FE1.0 is missing such cases.
* KT-48600: calls inside lambda should be reported as not tailrec. FE1.0
  also misses such cases.

compiler/testData/codegen/box/diagnostics/functions/tailRecursion/recursiveCallInInlineLambda.kt

@@ -1,5 +1,6 @@
 // KT-16549
 // IGNORE_BACKEND: JVM
+// IGNORE_FIR_DIAGNOSTICS_DIFF
 
 class TailInline {
     private inline fun act(action: () -> Unit) {