[FIR] Refactor val FirElement.calleeReference utility

1. Convert it to `toReference()` function to make it consistent with other
   similar utilities
2. Provide the proper implementation

^KT-64975

analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/annotations/firAnnotationUtils.kt

@@ -35,7 +35,7 @@ internal fun mapAnnotationParameters(annotation: FirAnnotation): Map<Name, FirEx
         withClassEntry("annotationTypeRef", annotation.annotationTypeRef)
         @OptIn(UnresolvedExpressionTypeAccess::class)
         withClassEntry("coneTypeOrNull", annotation.coneTypeOrNull)
-        annotation.calleeReference?.let { withClassEntry("calleeReference", it) }
+        annotation.toReference()?.let { withClassEntry("calleeReference", it) }
     }
 
     return annotation.argumentMapping.mapping.mapKeys { (name, _) -> name }
@@ -202,4 +202,4 @@ internal fun hasAnnotation(
 private fun FirBasedSymbol<*>.isFromCompilerRequiredAnnotationsPhase(classId: ClassId, session: FirSession): Boolean {
     val requiredAnnotations = session.annotationPlatformSupport.requiredAnnotations
     return fir.resolvePhase < FirResolvePhase.TYPES && classId in requiredAnnotations
-}
+}

analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirCallResolver.kt

@@ -220,7 +220,7 @@ internal class KtFirCallResolver(
 
         return when (this) {
             is FirResolvable, is FirVariableAssignment -> {
-                when (val calleeReference = calleeReference) {
+                when (val calleeReference = toReference()) {
                     is FirResolvedErrorReference -> transformErrorReference(this, calleeReference)
                     is FirResolvedNamedReference -> when (calleeReference.resolvedSymbol) {
                         // `calleeReference.resolvedSymbol` isn't guaranteed to be callable. For example, function type parameters used in

analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirExpressionTypeProvider.kt

@@ -222,7 +222,7 @@ internal class KtFirExpressionTypeProvider(
         val (ktCallElement, argumentExpression) = expression.getFunctionCallAsWithThisAsParameter() ?: return null
         val firCall = ktCallElement.getOrBuildFir(firResolveSession)?.unwrapSafeCall() as? FirCall ?: return null
 
-        val callee = (firCall.calleeReference as? FirResolvedNamedReference)?.resolvedSymbol
+        val callee = (firCall.toReference() as? FirResolvedNamedReference)?.resolvedSymbol
         if (callee?.fir?.origin == FirDeclarationOrigin.SamConstructor) {
             val substitutor = (firCall as? FirQualifiedAccessExpression)
                 ?.createConeSubstitutorFromTypeArguments(discardErrorTypes = true)