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/tailRecWithExtensionReceiver.kt

@@ -0,0 +1,14 @@
+// FIR_IDENTICAL
+tailrec fun String.foo1() {
+    "".foo1()
+}
+
+tailrec fun String.foo2() {
+    this.foo2()
+}
+
+<!NO_TAIL_CALLS_FOUND!>tailrec fun String.foo3()<!> {
+    with(this) {
+        <!NON_TAIL_RECURSIVE_CALL!>foo3<!>()
+    }
+}