[FIR] Support tailrec safe-calls

^KT-63529 Fixed

compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/declaration/FirTailrecFunctionChecker.kt

@@ -102,8 +102,9 @@ object FirTailrecFunctionChecker : FirSimpleFunctionChecker() {
             val hasMore = when (next) {
                 // If exiting another function, then it means this call is inside a nested local function, in which case, it's not a tailrec call.
                 is FunctionExitNode -> return next.fir != tailrecFunction
-                is JumpNode, is BinaryAndExitNode, is BinaryOrExitNode, is WhenBranchResultExitNode, is WhenExitNode, is BlockExitNode ->
-                    next.hasMoreFollowingInstructions(tailrecFunction)
+                is JumpNode, is BinaryAndExitNode, is BinaryOrExitNode, is WhenBranchResultExitNode, is WhenExitNode, is BlockExitNode,
+                is ExitSafeCallNode
+                -> next.hasMoreFollowingInstructions(tailrecFunction)
                 else -> return true
             }
             if (hasMore) return hasMore

compiler/testData/diagnostics/tests/tailrec.fir.kt

@@ -1,8 +0,0 @@
-// ISSUE: KT-63529
-
-private <!NO_TAIL_CALLS_FOUND!>tailrec<!> fun Context.findActivityOrNull(): Activity? {
-    return mBase<!UNNECESSARY_SAFE_CALL!>?.<!><!NON_TAIL_RECURSIVE_CALL!>findActivityOrNull<!>()
-}
-abstract class Context
-open class Activity
-var mBase: Context = TODO()

compiler/testData/diagnostics/tests/tailrec.kt

@@ -1,3 +1,4 @@
+// FIR_IDENTICAL
 // ISSUE: KT-63529
 
 private tailrec fun Context.findActivityOrNull(): Activity? {