[Common BE] Don't throw exception for inner classes inside local classes

…that capture a generic parameter.

Inner classes inside local classes are not collected by
`collectLocalDeclarations` because they are handled later
by `InnerClassesLowering` and `InnerClassesMemberBodyLowering`.

^KT-77021 Fixed

Author: broadwaylamb

compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/LocalDeclarationsLowering.kt

@@ -738,12 +738,11 @@ open class LocalDeclarationsLowering(
                         }
 
                         override fun visitClass(declaration: IrClass, currentLocalClass: LocalClassContext?) {
-                            super.visitClass(
-                                declaration, localClasses[declaration] ?: compilationException(
-                                    "Encountered a local class not previously collected",
-                                    declaration,
-                                )
-                            )
+                            val newLocalClassContext = localClasses[declaration]
+                            if (newLocalClassContext == null && declaration.isLocalNotInner()) {
+                                compilationException("Encountered a local class not previously collected", declaration)
+                            }
+                            super.visitClass(declaration, newLocalClassContext ?: currentLocalClass)
                         }
 
                         override fun <Type : IrType?> transformTypeRecursively(

compiler/testData/codegen/box/objects/innerClassInsideAnonymousObject.kt

@@ -1,5 +1,4 @@
 // ISSUE: KT-77021
-// IGNORE_BACKEND: JS_IR, JS_IR_ES6, WASM, NATIVE
 
 class Generic<T>(val t: T) {
     fun foo(): T {