[FIR] Support tailrec safe-calls

^KT-63529 Fixed

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? {