[IR] Improve stepping/LVT behavior around destructuring

compiler/testData/debug/stepping/localProperty.kt

@@ -0,0 +1,21 @@
+// IGNORE_BACKEND_FIR: JVM_IR
+
+// FILE: test.kt
+fun box(): String {
+    val
+            o
+            =
+        "O"
+
+
+    val k = "K"
+
+    return o + k
+}
+
+// EXPECTATIONS
+
+// test.kt:8 box
+// test.kt:6 box
+// test.kt:11 box
+// test.kt:13 box