KMP: Put "prohibit expect/actual tailrec/external" under the flag

^KT-61668 Fixed

Review: https://jetbrains.team/p/kt/reviews/12062/timeline

compiler/testData/diagnostics/tests/multiplatform/expectExternal_oldLanguageVersion.kt

@@ -0,0 +1,10 @@
+// FIR_IDENTICAL
+// LANGUAGE: -MultiplatformRestrictions
+// MODULE: m1-common
+// FILE: common.kt
+
+expect external fun foo()
+
+// MODULE: m1-jvm()()(m1-common)
+// FILE: jvm.kt
+actual external fun foo()

compiler/testData/diagnostics/tests/multiplatform/expectTailrec_oldLanguageVersion.fir.kt

@@ -0,0 +1,9 @@
+// LANGUAGE: -MultiplatformRestrictions
+// MODULE: m1-common
+// FILE: common.kt
+
+expect <!NO_TAIL_CALLS_FOUND!>tailrec<!> fun foo(p: Int): Int
+
+// MODULE: m1-jvm()()(m1-common)
+// FILE: jvm.kt
+actual tailrec fun foo(p: Int): Int = foo(p)

compiler/testData/diagnostics/tests/multiplatform/expectTailrec_oldLanguageVersion.kt

@@ -0,0 +1,9 @@
+// LANGUAGE: -MultiplatformRestrictions
+// MODULE: m1-common
+// FILE: common.kt
+
+expect tailrec fun foo(p: Int): Int
+
+// MODULE: m1-jvm()()(m1-common)
+// FILE: jvm.kt
+actual tailrec fun foo(p: Int): Int = foo(p)