[IR] Ignore WASM and FIR for tests

^KT-45866 fixed

compiler/testData/codegen/box/multiplatform/defaultArguments/withTypeParameter.kt

@@ -1,4 +1,7 @@
 // !LANGUAGE: +MultiPlatformProjects
+// DONT_TARGET_EXACT_BACKEND: WASM
+// IGNORE_BACKEND_FIR: JVM_IR
+// WITH_RUNTIME
 // MODULE: lib
 // FILE: common.kt
 

js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/wasm/semantics/IrCodegenBoxWasmTestGenerated.java

@@ -9977,11 +9977,6 @@ public class IrCodegenBoxWasmTestGenerated extends AbstractIrCodegenBoxWasmTest
             public void testTypeAlias() throws Exception {
                 runTest("compiler/testData/codegen/box/multiplatform/defaultArguments/typeAlias.kt");
             }
-
-            @TestMetadata("withTypeParameter.kt")
-            public void testWithTypeParameter() throws Exception {
-                runTest("compiler/testData/codegen/box/multiplatform/defaultArguments/withTypeParameter.kt");
-            }
         }
 
         @TestMetadata("compiler/testData/codegen/box/multiplatform/exhaustiveness")