FIR2IR: generate modifiers in reference adapters as PSI2IR does

In particular, this commit makes isExternal, isExpect and isTailRec
always false for FIR2IR reference adapters

#KT-55461 Fixed

compiler/testData/codegen/box/callableReference/adaptedReferences/adaptedArrayOf.kt

@@ -1,6 +1,3 @@
-// KT-55461
-// IGNORE_BACKEND_K2: NATIVE
-
 fun test(f: (Int, Int) -> Array<Int>) =
     f('O'.toInt(), 'K'.toInt())