Scripting, IR: fix capturing of implicit receiver

#KT-55068 fixed

compiler/testData/codegen/customScript/captureImplicitReceiverInDefaultValue.kts

@@ -0,0 +1,11 @@
+// IGNORE_BACKEND: JS, JS_IR, JS_IR_ES6, NATIVE, WASM, JVM_OLD
+// KOTLIN_SCRIPT_DEFINITION: org.jetbrains.kotlin.codegen.TestScriptWithReceivers
+
+// receiver: abracadabra
+// expected: rv=cadabra
+
+// KT-55068
+
+class User(var property: String = drop(4))
+
+val rv = User().property