[FIR2IR] Fix cast insertion for SAM conversion

The rule is: no cast is required iff the argument type is a
non-reflection function type and a subtype of the expected
function type.
We approximate the cone types using the FIR2IR specific config
to account for intersection types, captured types, etc.

#KT-63345 Fixed
#KT-63510
#KT-62865

compiler/testData/ir/irText/expressions/funInterface/samConversionsWithSmartCasts.kt

@@ -79,3 +79,11 @@ fun test8(a: () -> Unit) {
 fun test9() {
     run1(::test9)
 }
+
+// KT-63345
+fun test10(a: Any) {
+    @Suppress("CANNOT_CHECK_FOR_ERASED")
+    if (a is Unrelated && a is (() -> Unit)) {
+        run1(a)
+    }
+}