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/recursiveCallInLocalFunction.kt

@@ -5,7 +5,6 @@
 // TODO: muted automatically, investigate should it be ran for JS or not
 // DONT_RUN_GENERATED_CODE: JS
 // IGNORE_BACKEND: JS
-// IGNORE_FIR_DIAGNOSTICS_DIFF
 
 <!NO_TAIL_CALLS_FOUND!>tailrec fun foo()<!> {
     fun bar() {