[JS IR] Test with js specific moved to js.translator

- Move js function from `main` to separate js file

^KT-40090 fixed

js/js.translator/testData/box/defaultArguments/externalTailArgsFun.kt

@@ -0,0 +1,24 @@
+// FILE: main.kt
+external fun create(
+    p0: String = definedExternally,
+    p1: String = definedExternally,
+    p2: String = definedExternally,
+    p3: String = definedExternally,
+    p4: String = definedExternally,
+) : Array<String>
+
+fun box(): String {
+    val zeroArgsFun = create()
+    if (zeroArgsFun.size != 0) return "fail: $zeroArgsFun arguments instead 0"
+
+    val p2 = "p2"
+    val threeArgsFun = create(p2 = p2)
+    if (threeArgsFun.size != 3 || threeArgsFun[2] != p2) return "fail1: $threeArgsFun arguments instead 3"
+
+    return "OK"
+}
+
+// FILE: main.js
+function create() {
+    return arguments
+}