[JS IR] Make tests that use directives pass with IR BE

js/js.translator/testData/box/expression/evaluationOrder/secondaryConstructorTemporaryVars.kt

@@ -1,5 +1,6 @@
 // EXPECTED_REACHABLE_NODES: 1285
-// HAS_NO_CAPTURED_VARS: function=A_init except=Kotlin;A;equals
+// HAS_NO_CAPTURED_VARS: function=A_init except=Kotlin;A;equals TARGET_BACKENDS=JS
+// TODO: Enable this when KT-***** is resolved. // HAS_NO_CAPTURED_VARS: function=A_init_$Init$ except=A;equals IGNORED_BACKENDS=JS
 
 class A() {
     var y: String? = null

js/js.translator/testData/box/expression/evaluationOrder/singleComponentDestructuring.kt

@@ -1,6 +1,7 @@
 // KJS_WITH_FULL_RUNTIME
 // EXPECTED_REACHABLE_NODES: 1283
-// CHECK_VARS_COUNT: function=test count=2
+// CHECK_VARS_COUNT: function=test count=2 TARGET_BACKENDS=JS
+// CHECK_VARS_COUNT: function=test_1 count=4 IGNORED_BACKENDS=JS
 var log = ""
 
 fun test() {