Fix type parameter bound check in expect-actual checker

Also make TypeParameterUpperBounds a "strong" incompatibility, meaning
that non-actual members from platform module are _not_ going to be
matched to the expected members if this incompatibility exists between
them, and therefore NO_ACTUAL_FOR_EXPECT will be reported on the
expected declaration, instead of ACTUAL_MISSING on the platform member.
This is needed because the difference in type parameter upper bounds can
have effect on the function signature on the platform (e.g. on JVM,
Array<T> -> T[], but Array<T> -> Comparable[] if T : Comparable<T>), and
it would be incorrect to report ACTUAL_MISSING on the member that has
nothing to do with the expected declaration that happens to coincide
with it in everything except type parameter bounds

 #KT-21864 Fixed

compiler/testData/multiplatform/incompatibleCallables/output.txt

@@ -50,6 +50,24 @@ The following declaration is incompatible because number of type parameters is d
 
 expect fun <T> f7()
            ^
+compiler/testData/multiplatform/incompatibleCallables/common.kt:19:12: error: expected function 'f11' has no actual declaration in module
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public actual fun <T : Annotation> f11(): Unit
+
+expect fun <T : Number> f11()
+           ^
+compiler/testData/multiplatform/incompatibleCallables/common.kt:20:12: error: expected function 'f12' has no actual declaration in module
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public actual fun <U : MutableList<out String>> f12(): Unit
+
+expect fun <U : MutableList<String>> f12()
+           ^
+compiler/testData/multiplatform/incompatibleCallables/common.kt:21:12: error: expected function 'f13' has no actual declaration in module
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public actual fun <A, B : Comparable<B>> f13(): Unit
+
+expect fun <A, B : Comparable<A>> f13()
+           ^
 compiler/testData/multiplatform/incompatibleCallables/common.kt:32:15: error: expected function 'f21' has no actual declaration in module
 The following declaration is incompatible because parameter types are different:
     public actual fun f21(c: Unit.() -> Unit): Unit
@@ -122,6 +140,24 @@ The following declaration is incompatible because visibility is different:
 
 internal actual fun f10() {}
 ^
+compiler/testData/multiplatform/incompatibleCallables/jvm.kt:19:12: error: actual function 'f11' has no corresponding expected declaration
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public expect fun <T : Number> f11(): Unit
+
+actual fun <T : Annotation> f11() {}
+           ^
+compiler/testData/multiplatform/incompatibleCallables/jvm.kt:20:12: error: actual function 'f12' has no corresponding expected declaration
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public expect fun <U : MutableList<String>> f12(): Unit
+
+actual fun <U : MutableList<out String>> f12() {}
+           ^
+compiler/testData/multiplatform/incompatibleCallables/jvm.kt:21:12: error: actual function 'f13' has no corresponding expected declaration
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public expect fun <A, B : Comparable<A>> f13(): Unit
+
+actual fun <A, B : Comparable<B>> f13() {}
+           ^
 compiler/testData/multiplatform/incompatibleCallables/jvm.kt:23:19: error: actual function 'f14' has no corresponding expected declaration
 The following declaration is incompatible because some type parameter is reified in one declaration and non-reified in the other:
     public expect inline fun <X> f14(): Unit

compiler/testData/multiplatform/incompatibleClasses/output.txt

@@ -11,6 +11,18 @@ The following declaration is incompatible because number of type parameters is d
 
 expect class C1<A>
                ^
+compiler/testData/multiplatform/incompatibleClasses/common.kt:16:16: error: expected class 'C3' has no actual declaration in module
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public final actual class C3<D, E : D?>
+
+expect class C3<D, E : D>
+               ^
+compiler/testData/multiplatform/incompatibleClasses/common.kt:18:16: error: expected class 'C4' has no actual declaration in module
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public typealias C4<F>  = C4Impl<F>
+
+expect class C4<F>
+               ^
 compiler/testData/multiplatform/incompatibleClasses/jvm.kt:1:8: error: actual interface 'PClass' has no corresponding expected declaration
 The following declaration is incompatible because class kinds are different (class, interface, object, enum, annotation):
     public final expect class PClass
@@ -83,6 +95,18 @@ The following declaration is incompatible because declaration-site variances of
 
 actual class C2<out B>
                ^
+compiler/testData/multiplatform/incompatibleClasses/jvm.kt:16:16: error: actual class 'C3' has no corresponding expected declaration
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public final expect class C3<D, E : D>
+
+actual class C3<D, E : D?>
+               ^
+compiler/testData/multiplatform/incompatibleClasses/jvm.kt:18:20: error: actual typealias 'C4' has no corresponding expected declaration
+The following declaration is incompatible because upper bounds of type parameters are different:
+    public final expect class C4<F>
+
+actual typealias C4<F> = C4Impl<F>
+                   ^
 compiler/testData/multiplatform/incompatibleClasses/jvm.kt:21:39: error: actual class 'ExtendsNumber' has no corresponding expected declaration
 The following declaration is incompatible because some supertypes are missing in the actual declaration:
     public abstract expect class ExtendsNumber : Number