[IR] Assume IrFile has at least one offset entry

This is required for scripting in the case of empty file compilation.
Otherwise, JVM backend will get the wrong (non-positive) line number
and will fail.

#KT-67727 Fixed

(cherry picked from commit 34e3c8e)

compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/PsiIrFileEntry.kt

@@ -20,7 +20,7 @@ class PsiIrFileEntry(val psiFile: PsiFile) : AbstractIrFileEntry() {
     init {
         val document = fileViewProvider.document ?: throw AssertionError("No document for $psiFile")
         maxOffset = document.textLength
-        lineStartOffsets = IntArray(document.lineCount) { document.getLineStartOffset(it) }
+        lineStartOffsets = IntArray(document.lineCount.takeIf { it != 0 } ?: 1) { document.getLineStartOffset(it) }
     }
 
     private fun getRecognizableName(): String = psiFileName

libraries/tools/kotlin-main-kts-test/test/org/jetbrains/kotlin/mainKts/test/mainKtsTest.kt

@@ -63,6 +63,12 @@ val OUT_FROM_IMPORT_TEST = listOf("Hi from common", "Hi from middle", "Hi from m
 
 class MainKtsTest {
 
+    @Test
+    fun testEmptyFile() {
+        val res = evalFile(File("$TEST_DATA_ROOT/empty.main.kts"))
+        assertSucceeded(res)
+    }
+
     @Test
     fun testResolveJunit() {
         val res = evalFile(File("$TEST_DATA_ROOT/hello-resolve-junit.main.kts"))