Refactor sir from psi builder, in order to check transatability of psi element

Merge-request: KT-MR-14555
Merged-by: Artem Olkov <artem.olkov@jetbrains.com>

native/swift/swift-export-standalone/testData/functions/input_root/extension_fun.kt

@@ -0,0 +1,2 @@
+// we do not support extention fun. This should not be exported
+fun Int.foo(): Unit = TODO()

native/swift/swift-export-standalone/testData/functions/input_root/suspend_function.kt

@@ -0,0 +1,2 @@
+// we do not support sus fun. This should not be exported
+suspend fun suspending_fun(): Int = TODO()