KT-36024 Generate adapted callable references as lambdas

Make sure both JVM and JVM_IR use the same information to determine
whether a callable reference requires argument adaptation.

compiler/testData/ir/irText/expressions/callableReferences/adaptedWithCoercionToUnit.kt

@@ -0,0 +1,11 @@
+fun useUnit0(fn: () -> Unit) {}
+fun useUnit1(fn: (Int) -> Unit) {}
+
+fun fn0() = 1
+fun fn1(x: Int) = 1
+fun fnv(vararg xs: Int) = 1
+
+fun test0() = useUnit0(::fn0)
+fun test1() = useUnit1(::fn1)
+fun testV0() = useUnit0(::fnv)
+fun testV1() = useUnit1(::fnv)