Dear Anatoly and Evgeny,
Thank you very much for your updates, business case and new sample.
I added them as notes to the issue REVIT-90948 [ElementIntersectsElementFilter and ElementIntersectsSolidFilter error with Light Source component -- 11765548] that I raised with our development team for you.
Can you maybe also provide a verbal description of the principles of your workaround?
If you think it might be helpful for others as well, I can promote this to a main blog post on The Building Coder.
Thank you!
Best regards,
Jeremy