FIR2IR: don't declare dispatch receiver for local functions

compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt

@@ -306,7 +306,9 @@ class Fir2IrDeclarationStorage(
                         )
                     }
                 }
-                if (function !is FirAnonymousFunction && containingClass != null && !isStatic) {
+                // See [LocalDeclarationsLowering]: "local function must not have dispatch receiver."
+                val isLocal = function is FirSimpleFunction && function.isLocal
+                if (function !is FirAnonymousFunction && containingClass != null && !isStatic && !isLocal) {
                     dispatchReceiverParameter = declareThisReceiverParameter(
                         symbolTable,
                         thisType = containingClass.thisReceiver?.type ?: error("No this receiver"),

compiler/testData/codegen/box/closures/closureInsideConstrucor.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 //adopted snippet from kdoc
 open class KModel {
     val sourcesInfo: String

compiler/testData/codegen/box/closures/localFunInInit.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class A {
     val result: String
     init {

compiler/testData/codegen/box/closures/localFunctionInInitBlock.kt

@@ -1,5 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
-
 lateinit var result1: String
 lateinit var result2: String
 

compiler/testData/codegen/box/enum/kt7257_namedLocalFun.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 enum class X {
     B {
         val value2 = "K"

compiler/testData/codegen/box/functions/localFunctions/localFunctionInConstructor.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class Test {
 
     val property:Int

compiler/testData/codegen/box/objects/interfaceCompanionObjectReference.kt

@@ -1,5 +1,4 @@
 // !LANGUAGE: +NestedClassesInAnnotations
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 
 import kotlin.test.*

compiler/testData/codegen/box/objects/localFunctionInObjectInitializer_kt4516.kt

@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // KJS_WITH_FULL_RUNTIME
 
 object O {