PSI2IR: SAM conversion in method arguments of out-projected Java classes

It uses the same logic as an old back-end
(see SamType#createByValueParameter and genericSamProjectedOut.kt),
split into two parts:

1. When inserting SAM casts, use SamType#createByValueParamerer to get
the target SAM type.

2. When inserting implicit casts, cast SAM conversions as arguments of
methods of out-projected types to the original type of value parameter
instead of 'Nothing'.

compiler/testData/codegen/boxAgainstJava/sam/kt11519.kt

@@ -1,5 +1,4 @@
 // SKIP_JDK6
-// IGNORE_BACKEND: JVM_IR
 // FILE: Custom.java
 
 class Custom<K, V> {

compiler/testData/codegen/boxAgainstJava/sam/kt11696.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
 // WITH_RUNTIME
 // FILE: Promise.java
 import org.jetbrains.annotations.NotNull;