FE1.0 reports it on the declaration signature. This is not ideal so we move it to the `tailrec` keyword in FIR.
Difference from FE1.0 * KT-4285: calls to virtual method with default argument should be reported as not tailrec. FE1.0 is missing such cases. * KT-48600: calls inside lambda should be reported as not tailrec. FE1.0 also misses such cases.
(cherry picked from commit 7b2857f)