[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.sig.kt.txt

@@ -50,6 +50,12 @@ fun <T> test0(a: T): Unit where T : KRunnable, T : Function0<Unit>
 //   Public signature debug description: test1(kotlin.Function0<kotlin.Unit>){}
 fun test1(a: Function0<Unit>): Unit
 
+// CHECK:
+//   Mangled name: #test10(kotlin.Any){}
+//   Public signature: /test10|8673682583765656768[0]
+//   Public signature debug description: test10(kotlin.Any){}
+fun test10(a: Any): Unit
+
 // CHECK:
 //   Mangled name: #test2(KRunnable){}
 //   Public signature: /test2|-6262171320756539088[0]