A function bound to a name (cb = handler) or returned from a factory
(def make(): return handler) is a real reference, but indirect_call only
covered call arguments and dispatch tables, so `affected` still dropped these
callers.
Emit indirect_call (context "assignment"/"return", INFERRED) for the value-side
identifiers of a Python assignment RHS and a return, at function scope (owner =
enclosing function) and module scope (owner = file node). Reuses the shared
_emit_indirect_ref guard. Scans the VALUE side only -- the assignment target is
a new local binding, not a reference -- so the existing param/local shadow guard
still rejects the false edges #1565 fixed.
Negatives covered: param-shadow, local-shadow, non-callable emit nothing.
Full suite green; ruff clean.