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/tailRecursionComplex.kt

@@ -1,5 +1,5 @@
 object O {
-    // This is correct, foo is the same
+    // foo is the same, but the compiler currently doesn't compile this as tail recursive. See KT-48602
     tailrec fun foo(i: Int): Int = if (i < 0) 0 else O.foo(i - 1)
 }