[JVM_IR] Fix inlining of callable references to extension methods

 Cherry-picked from 608b889
  #KT-47988 Fixed

compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/IrInlineCodegen.kt

@@ -136,7 +136,7 @@ class IrExpressionLambdaImpl(
     val reference: IrFunctionReference,
     irValueParameter: IrValueParameter
 ) : ExpressionLambda(irValueParameter.isCrossinline), IrExpressionLambda {
-    override val isExtensionLambda: Boolean = irValueParameter.type.isExtensionFunctionType
+    override val isExtensionLambda: Boolean = function.extensionReceiverParameter != null
 
     val function: IrFunction
         get() = reference.symbol.owner

compiler/testData/codegen/box/callableReference/kt47988.kt

@@ -0,0 +1,17 @@
+class A(var x: String)
+
+fun f(s: String): String {
+    fun A.localX() {
+        x = s + "K"
+    }
+
+    val a: A = A("FAIL")
+    a.apply(A::localX)
+    if (a.x != "OK") return a.x
+    a.apply { localX() }
+    return a.x
+}
+
+fun box(): String {
+    return f("O")
+}