[FIR] Report NON_EXHAUSTIVE_WHEN_STATEMENT/NO_ELSE_IN_WHEN for when's on logical types

^KT-47709 In Progress

compiler/testData/diagnostics/tests/when/NonExhaustiveWarningForSealedClass.fir.kt

@@ -22,7 +22,7 @@ object Last : S()
 fun use(s: String) = s
 
 fun foo(s: S) {
-    when (s) {
+    <!NON_EXHAUSTIVE_WHEN_STATEMENT!>when<!> (s) {
         First -> {}
         is Derived -> use(s.s)
     }