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Need to implement this.  This is similar to AudioBufferSourceNode, where we've already done this.

i will take this issue.

The following revision refers to this bug:
  https://chromium.googlesource.com/chromium/src.git/+/e1fa6d40966b5eb966feeed6fbe18675e819ff6d

commit e1fa6d40966b5eb966feeed6fbe18675e819ff6d
Author: Hwanseung Lee <hs1217.lee@samsung.com>
Date: Wed Jun 27 14:43:45 2018

[WebAudio] throw an error when buffer has been already set.

should throw an InvalidStateError when buffer has been already
set in ConvolverNode

Bug:  709656 
Change-Id: Ia0826f9ffa2e180da1311f4cded8ff7fe5461147
Reviewed-on: https://chromium-review.googlesource.com/1077713
Reviewed-by: Raymond Toy <rtoy@chromium.org>
Commit-Queue: Hwanseung Lee <hs1217.lee@samsung.com>
Cr-Commit-Position: refs/heads/master@{#570767}
[add] https://crrev.com/e1fa6d40966b5eb966feeed6fbe18675e819ff6d/third_party/WebKit/LayoutTests/external/wpt/webaudio/the-audio-api/the-convolvernode-interface/convolver-setBuffer-already-has-value.html
[modify] https://crrev.com/e1fa6d40966b5eb966feeed6fbe18675e819ff6d/third_party/blink/renderer/modules/webaudio/convolver_node.cc
[modify] https://crrev.com/e1fa6d40966b5eb966feeed6fbe18675e819ff6d/third_party/blink/renderer/modules/webaudio/convolver_node.h

This works as expected:

c = new AudioContext();
n = new ConvolverNode(c);
n.buffer = null; // no error
n.buffer = new AudioBuffer({length: 100, sampleRate: c.sampleRate}); // Ok
n.buffer = new AudioBuffer({length: 100, sampleRate: c.sampleRate}); // Error
n.buffer = null; // Ok
n.buffer = null; // Ok
n.buffer = new AudioBuffer({length: 100, sampleRate: c.sampleRate}); // Error