[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/sam/samConversionsWithSmartCasts.fir.kt.txt

@@ -54,7 +54,7 @@ fun test6(a: Any) {
 
 fun test7(a: Function1<Int, Int>) {
   a as Function0<Unit> /*~> Unit */
-  J().run1(r = a /*-> Runnable */)
+  J().run1(r = a /*as Function0<Unit> */ /*-> Runnable */)
 }
 
 fun test8(a: Function0<Unit>) {