Refactoring: Improve createExpectActualTypeParameterSubstitutor API

Review: https://jetbrains.team/p/kt/reviews/12279/files

Motivation: make sure that cases like KT-62027 won't happen again
Review: https://jetbrains.team/p/kt/reviews/12279/files

Now it's responsibility of the
`createExpectActualTypeParameterSubstitutor` calller to think about the
case when parameters size isn't equal. You must not be able to create a
substitutor if type parameters sizes are not equal

Improvement in `createExpectActualTypeParameterSubstitutor` API also
improves
`AbstractExpectActualCompatibilityChecker.getCallablesCompatibility`
API.

Because suppose that you accidentally created a redundant wrapping
substitutor => you need to handle the case of not equal type parameters
size on the call site => you start thinking why you should do that on
the call site? It must be a responsibility of
`getCallablesCompatibility` => you realize that you created a redundant
wrapping substitutor

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualCompatibilityChecker.kt

@@ -20,6 +20,7 @@ import org.jetbrains.kotlin.utils.SmartList
 import org.jetbrains.kotlin.utils.addToStdlib.enumMapOf
 import org.jetbrains.kotlin.utils.addToStdlib.enumSetOf
 import org.jetbrains.kotlin.utils.keysToMap
+import org.jetbrains.kotlin.utils.zipIfSizesAreEqual
 import java.util.*
 
 object AbstractExpectActualCompatibilityChecker {
@@ -124,8 +125,8 @@ object AbstractExpectActualCompatibilityChecker {
         }
 
         val substitutor = createExpectActualTypeParameterSubstitutor(
-            expectTypeParameterSymbols,
-            actualTypeParameterSymbols,
+            (expectTypeParameterSymbols zipIfSizesAreEqual actualTypeParameterSymbols)
+                ?: error("expect/actual type parameters sizes are checked above"),
             parentSubstitutor
         )
 
@@ -348,8 +349,8 @@ object AbstractExpectActualCompatibilityChecker {
         }
 
         val substitutor = createExpectActualTypeParameterSubstitutor(
-            expectedTypeParameters,
-            actualTypeParameters,
+            (expectedTypeParameters zipIfSizesAreEqual actualTypeParameters)
+                ?: error("expect/actual type parameters sizes are checked above"),
             parentSubstitutor
         )
 

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/ExpectActualMatchingContext.kt

@@ -103,8 +103,7 @@ interface ExpectActualMatchingContext<T : DeclarationSymbolMarker> : TypeSystemC
     val PropertySymbolMarker.setter: FunctionSymbolMarker?
 
     fun createExpectActualTypeParameterSubstitutor(
-        expectTypeParameters: List<TypeParameterSymbolMarker>,
-        actualTypeParameters: List<TypeParameterSymbolMarker>,
+        expectActualTypeParameters: List<Pair<TypeParameterSymbolMarker, TypeParameterSymbolMarker>>,
         parentSubstitutor: TypeSubstitutorMarker?
     ): TypeSubstitutorMarker