Add test for KT-46225

compiler/testData/codegen/box/defaultArguments/captureInTailrec.kt

@@ -0,0 +1,15 @@
+// IGNORE_BACKEND: JS_IR
+// IGNORE_BACKEND: WASM
+
+// KT-46225
+
+class C
+
+fun box(): String =
+    C().foo("O")
+
+tailrec fun C.foo(x: String, f: (String) -> String = { bar(it) }): String =
+    if (x.length < 2) foo(f(x)) else x
+
+fun C.bar(s: String): String =
+    s + "K"