[FIR, IR] Check for strict subtypes during actualization

^KT-65775 Fixed
Review: https://jetbrains.team/p/kt/reviews/14906/timeline

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

@@ -165,10 +165,9 @@ object AbstractExpectActualChecker {
         val expectSupertypes = expectClassSymbol.superTypes.filterNot { it.typeConstructor().isAnyConstructor() }
         val actualType = actualClassSymbol.defaultType
         return expectSupertypes.all { expectSupertype ->
-            actualTypeIsSubtypeOfExpectType(
-                expectType = substitutor.safeSubstitute(expectSupertype),
-                actualType = actualType
-            )
+            val expectType = substitutor.safeSubstitute(expectSupertype)
+            isSubtypeOf(superType = expectType, subType = actualType) &&
+                    !isSubtypeOf(superType = actualType, subType = expectType)
         }
     }
 

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

@@ -131,9 +131,9 @@ interface ExpectActualMatchingContext<T : DeclarationSymbolMarker> : TypeSystemC
         dynamicTypesEqualToAnything: Boolean = true
     ): Boolean
 
-    fun actualTypeIsSubtypeOfExpectType(
-        expectType: KotlinTypeMarker,
-        actualType: KotlinTypeMarker
+    fun isSubtypeOf(
+        superType: KotlinTypeMarker,
+        subType: KotlinTypeMarker
     ): Boolean
 
     fun RegularClassSymbolMarker.isNotSamInterface(): Boolean