[JS IR] Add serialization regressions tests

compiler/testData/codegen/box/ir/serializationRegressions/dispatchReceiverValue.kt

@@ -0,0 +1,20 @@
+// !LANGUAGE: +MultiPlatformProjects
+// IGNORE_BACKEND: JS_IR
+// IGNORE_BACKEND_FIR: JVM_IR
+// MODULE: lib
+// FILE: common.kt
+
+expect class C {
+    val value: String
+
+    fun test(result: String = value): String
+}
+
+// FILE: platform.kt
+actual class C(actual val value: String) {
+    actual fun test(result: String): String = result
+}
+
+// MODULE: main(lib)
+// FILE: main.kt
+fun box() = C("Fail").test("OK")