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

js/js.translator/testData/box/inlineStdlib/closureNested.kt

@@ -1,7 +1,7 @@
 // EXPECTED_REACHABLE_NODES: 1283
 package foo
 
-// CHECK_CONTAINS_NO_CALLS: test
+// CHECK_CONTAINS_NO_CALLS: test except=Unit_getInstance
 
 internal fun test(a: Int, b: Int): Int {
     var res = 0

js/js.translator/testData/box/inlineStdlib/thisInExtension.kt

@@ -1,8 +1,8 @@
 // EXPECTED_REACHABLE_NODES: 1286
 package foo
 
-// CHECK_CONTAINS_NO_CALLS: testImplicitThis
-// CHECK_CONTAINS_NO_CALLS: testExplicitThis
+// CHECK_CONTAINS_NO_CALLS: testImplicitThis except=Unit_getInstance
+// CHECK_CONTAINS_NO_CALLS: testExplicitThis except=Unit_getInstance
 
 internal class A(var value: Int)