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/tailRecOverridden.fir.kt

@@ -6,12 +6,12 @@ open class A {
 }
 
 class B: A() {
-    tailrec override fun foo(x: Int) {
-        foo()
+    <!NO_TAIL_CALLS_FOUND!>tailrec override fun foo(x: Int)<!> {
+        <!NON_TAIL_RECURSIVE_CALL!>foo<!>()
     }
 
-    tailrec override fun gav(y: Int, z: Int) {
-        gav(y)
+    <!NO_TAIL_CALLS_FOUND!>tailrec override fun gav(y: Int, z: Int)<!> {
+        <!NON_TAIL_RECURSIVE_CALL!>gav<!>(y)
     }
 
     tailrec fun bar(y: Double): Double = bar(y * 2.0)
@@ -29,4 +29,4 @@ class C: A() {
     tailrec fun bar(y: Int = 1, z: Int = 2) {
         bar(z)
     }
-}
+}