Note [Tick annotations in RULE matching]

We used to unconditionally look through ticks in both template and
expression being matched. This is actually illegal for counting or
cost-centre-scoped ticks, because we have no place to put them without
changing entry counts and/or costs. So now we just fail the match in
these cases.

On the other hand, where we are allowed to insert new cost into the
tick scope, we can float them upwards to the rule application site.

Moreover, we may encounter ticks in the template of a rule. There are a few
ways in which these may be introduced (e.g. #18162, #17619). Such ticks are
ignored by the matcher. See Note [Simplifying rules] in
GHC.Core.Opt.Simplify.Utils for details.

cf Note [Tick annotations in call patterns] in GHC.Core.Opt.SpecConstr