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/tailRecWithDispatchReceiver.kt

@@ -0,0 +1,21 @@
+// FIR_IDENTICAL
+class A(val a: A) {
+    <!NO_TAIL_CALLS_FOUND!>tailrec fun foo1()<!> {
+        a.<!NON_TAIL_RECURSIVE_CALL!>foo1<!>()
+    }
+
+    tailrec fun foo2() {
+        this.foo2()
+    }
+
+    tailrec fun foo3() {
+        foo3()
+    }
+
+    <!NO_TAIL_CALLS_FOUND!>tailrec fun foo4()<!> {
+        with(a) {
+            <!NON_TAIL_RECURSIVE_CALL!>foo4<!>()
+            return
+        }
+    }
+}