[FE] Support reporting INFERRED_TYPE_VARIABLE_INTO_EMPTY_INTERSECTION for empty intersection types with type parameters

core/compiler.common/src/org/jetbrains/kotlin/types/model/TypeSystemContext.kt

@@ -178,15 +178,25 @@ interface TypeSystemInferenceExtensionContext : TypeSystemContext, TypeSystemBui
 
     fun KotlinTypeMarker.isFinal(): Boolean
 
-    fun Collection<KotlinTypeMarker>.isEmptyIntersection(): Boolean =
-        any { first ->
-            any { second ->
+    fun Collection<KotlinTypeMarker>.isEmptyIntersection(): Boolean {
+        val expandedTypes = buildSet {
+            for (type in this@isEmptyIntersection) {
+                val typeConstructor = type.typeConstructor()
+                when {
+                    typeConstructor.isClassTypeConstructor() -> add(type)
+                    typeConstructor.isTypeParameterTypeConstructor() -> addAll(typeConstructor.supertypes())
+                }
+            }
+        }.takeIf { it.isNotEmpty() } ?: return false
+
+        return expandedTypes.any { first ->
+            expandedTypes.any { second ->
                 first !== second &&
                         first.isFinal() &&
-                        second.typeConstructor().isClassTypeConstructor() &&
                         !AbstractTypeChecker.isSubtypeOf(this@TypeSystemInferenceExtensionContext, first, second)
             }
         }
+    }
 
     fun KotlinTypeMarker.removeAnnotations(): KotlinTypeMarker
     fun KotlinTypeMarker.removeExactAnnotation(): KotlinTypeMarker