Add neg-test for method with @tailrec callsites that is not final.

Author: DarkDimius

tests/neg/tailcall/i1221b.scala

@@ -0,0 +1,10 @@
+import annotation.tailrec
+
+class Test {
+  def foo(a: Int): Int = { // error: method is not final
+    if ((foo(a - 1): @tailrec) > 0)
+      foo(a - 1): @tailrec
+    else
+      foo(a - 2): @tailrec
+    }
+}