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/diagnostics/tests/tailRecBasic.kt

@@ -0,0 +1,80 @@
+// FIR_IDENTICAL
+// WITH_STDLIB
+// !DIAGNOSTICS: -UNREACHABLE_CODE
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo1()<!> {
+    <!NON_TAIL_RECURSIVE_CALL!>foo1<!>()
+    1
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo2()<!> {
+    <!NON_TAIL_RECURSIVE_CALL!>foo2<!>()
+    val i = 1
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo3()<!> {
+    <!NON_TAIL_RECURSIVE_CALL!>foo3<!>()
+    foo1()
+}
+
+tailrec fun foo4() {
+    if (true) foo4()
+    else foo3()
+}
+
+tailrec fun foo5() {
+    return foo5()
+    foo4()
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo6(b: Boolean)<!> {
+    while (b) {
+        <!NON_TAIL_RECURSIVE_CALL!>foo6<!>(!b)
+    }
+}
+
+tailrec fun foo7_return() {
+    while (true) {
+        foo7_return()
+        return
+    }
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo7_break()<!> {
+    while (true) {
+        <!NON_TAIL_RECURSIVE_CALL!>foo7_break<!>()
+        break
+    }
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo7_continue()<!> {
+    while (true) {
+        <!NON_TAIL_RECURSIVE_CALL!>foo7_continue<!>()
+        continue
+    }
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo8()<!> {
+    while (true) {
+        <!NON_TAIL_RECURSIVE_CALL!>foo8<!>()
+        throw Exception()
+    }
+    foo8()
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo9()<!> {
+    <!NON_TAIL_RECURSIVE_CALL!>foo9<!>()
+    fun bar() {}
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo10()<!> {
+    <!NON_TAIL_RECURSIVE_CALL!>foo10<!>()
+    class Bar {
+        val i = 1
+    }
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun foo11(): String<!> {
+    return "hello ${<!NON_TAIL_RECURSIVE_CALL!>foo11<!>()}"
+}
+