IR: fix SAM conversion for types with contravariant intersection argument type

In the added test, the problem was that the SAM type as computed by
`SamTypeFactory.createByValueParameter` was `Consumer<{BaseClass &
BaseInterface}>`, which was latter approximated in psi2ir during the
KotlinType->IrType conversion to `Consumer<out Any?>` (here:
https://github.com/JetBrains/kotlin/blob/3034d9d791cf1f9033104e12448e0d262d3bc3ce/compiler/ir/ir.psi2ir/src/org/jetbrains/kotlin/psi2ir/generators/ArgumentsGenerationUtils.kt#L606),
because intersection type argument is approximated to `out Any?`.

To avoid this, replace intersection type in immediate arguments of a SAM
type with the common supertype of its components at the same place where
we're getting rid of projections.

 #KT-45945 Fixed

compiler/backend-common/src/org/jetbrains/kotlin/backend/common/SamType.kt

@@ -9,6 +9,8 @@ import org.jetbrains.kotlin.builtins.KotlinBuiltIns
 import org.jetbrains.kotlin.descriptors.ClassDescriptor
 import org.jetbrains.kotlin.descriptors.SimpleFunctionDescriptor
 import org.jetbrains.kotlin.descriptors.ValueParameterDescriptor
+import org.jetbrains.kotlin.resolve.calls.NewCommonSuperTypeCalculator
+import org.jetbrains.kotlin.resolve.calls.commonSuperType
 import org.jetbrains.kotlin.resolve.sam.getAbstractMembers
 import org.jetbrains.kotlin.types.*
 import org.jetbrains.kotlin.types.typeUtil.replaceArgumentsWithNothing
@@ -80,11 +82,19 @@ open class SamTypeFactory {
     }
 
     private fun KotlinType.removeExternalProjections(): KotlinType {
-        val newArguments = arguments.map { TypeProjectionImpl(Variance.INVARIANT, it.type) }
+        val newArguments = arguments.map {
+            val type = it.type
+            TypeProjectionImpl(
+                Variance.INVARIANT,
+                if (type.constructor is IntersectionTypeConstructor)
+                    NewCommonSuperTypeCalculator.commonSuperType(type.constructor.supertypes.map(KotlinType::unwrap))
+                else type
+            )
+        }
         return replace(newArguments)
     }
 
     companion object {
         val INSTANCE = SamTypeFactory()
     }
-}
+}