[IR] Fix KT-59346, KT-55993

#KT-59346
#KT-55993

compiler/testData/codegen/box/when/kt55993.kt

@@ -0,0 +1,15 @@
+// CHECK_BYTECODE_TEXT
+
+fun test(boolean: Boolean) {
+    if (boolean) { // Breakpoint
+        throw IllegalArgumentException()
+    }
+    val x: Int
+}
+
+fun box(): String {
+    test(false)
+    return "OK"
+}
+
+// 1 LINENUMBER 7 L1\n +ICONST_0\n +ISTORE 1

compiler/testData/codegen/box/when/kt59346.kt

@@ -0,0 +1,15 @@
+// CHECK_BYTECODE_TEXT
+
+fun test(boolean: Boolean) {
+    val x: Int // Breakpoint
+    if (boolean) {
+        throw IllegalArgumentException()
+    }
+}
+
+fun box(): String {
+    test(false)
+    return "OK"
+}
+
+// 1 LINENUMBER 4

compiler/testData/debug/stepping/variablesWithoutInitializer.kt

@@ -11,16 +11,15 @@ fun box() {
     }
 }
 
-// The JVM IR backend does not generate line number information for the
-// declaration of local variables without initializer. Stepping through
-// those does not seem useful. This is consistent with javac behavior
-// as well. The JVM backend does generate these line numbers.
+// The JVM IR backend does generate line number information for the
+// declaration of local variables without initializer.
+// Stepping through those is useful for breakpoinnts.
+// The JVM backend does generate these line numbers as well.
 
-// EXPECTATIONS JVM
+// EXPECTATIONS JVM JVM_IR
 // test.kt:4 box
 // test.kt:5 box
 // test.kt:6 box
-// EXPECTATIONS JVM JVM_IR
 // test.kt:7 box
 // test.kt:8 box
 // test.kt:9 box