[commonizer] Don't commonize "tailrec" and "external" modifiers

expect external and tailrec were prohibited
in previous commit.

^KT-58536

native/commonizer/testData/classifierCommonization/classKindAndModifiers/commonized/common/package_root.kt

@@ -94,3 +94,5 @@ expect class LL1(value: String) {
 expect class LL2(value: String) {
     val value: String
 }
+
+expect class ExternalClass()

native/commonizer/testData/classifierCommonization/classKindAndModifiers/original/js/package_root.kt

@@ -145,3 +145,5 @@ class KK2(private val wrapped: JJ) : JJ by wrapped
 
 data class LL1(val value: String)
 data class LL2(val value: String)
+
+external class ExternalClass

native/commonizer/testData/classifierCommonization/classKindAndModifiers/original/jvm/package_root.kt

@@ -145,3 +145,5 @@ class KK2(wrapped: JJ) : JJ by wrapped
 
 data class LL1(val value: String)
 class LL2(val value: String)
+
+external class ExternalClass

native/commonizer/testData/functionCommonization/specifics/commonized/common/package_root.kt

@@ -8,10 +8,10 @@ expect fun Qux.set(index: Int, value: String)
 expect infix fun Qux.infixFunction1(another: Qux)
 expect fun Qux.infixFunction2(another: Qux)
 
-expect tailrec fun tailrecFunction1()
+expect fun tailrecFunction1()
 expect fun tailrecFunction2()
 
-expect external fun externalFunction1()
+expect fun externalFunction1()
 expect fun externalFunction2()
 
 expect inline fun inlineFunction1() {}

native/commonizer/testData/propertyCommonization/specifics/commonized/common/package_root.kt

@@ -13,5 +13,7 @@ expect var inlineProperty6: Int
 expect var inlineProperty7: Int
 expect var inlineProperty8: Int
 
-expect external val externalProperty1: Int
+expect val externalProperty1: Int
 expect val externalProperty2: Int
+
+expect var externalSetGet: Int

native/commonizer/testData/propertyCommonization/specifics/original/js/package_root.kt

@@ -28,3 +28,7 @@ inline var inlineProperty8
 
 external val externalProperty1: Int
 external val externalProperty2: Int
+
+var externalSetGet: Int
+    external get
+    external set

native/commonizer/testData/propertyCommonization/specifics/original/jvm/package_root.kt

@@ -28,3 +28,7 @@ var inlineProperty8
 
 external val externalProperty1: Int
 val externalProperty2: Int = 1
+
+var externalSetGet: Int
+    external get
+    external set