Revert "Simplify tail-call optimisation check"

This reverts commit a5bcd3495e.

 #KT-27190: Open
 #KT-29327: Fixed

compiler/testData/codegen/bytecodeListing/tailcall/tailCallIfReturnUnit.kt

@@ -1,16 +0,0 @@
-// WITH_RUNTIME
-
-import kotlin.coroutines.intrinsics.*
-
-fun check() = true
-
-suspend fun f(i: Int): Unit {
-    return f_2()
-}
-
-private inline suspend fun f_2(): Unit {
-    if (check()) return
-    return suspendCoroutineUninterceptedOrReturn {
-        COROUTINE_SUSPENDED
-    }
-}

compiler/testData/codegen/bytecodeListing/tailcall/tailCallIfReturnUnit.txt

@@ -1,6 +0,0 @@
-@kotlin.Metadata
-public final class TailCallIfReturnUnitKt {
-    public final static method check(): boolean
-    public final static @org.jetbrains.annotations.Nullable method f(p0: int, @org.jetbrains.annotations.NotNull p1: kotlin.coroutines.Continuation): java.lang.Object
-    private synthetic final static method f_2(p0: kotlin.coroutines.Continuation): java.lang.Object
-}