JVM_IR: Backwards compatible handling of default tailrec params.

Before 1.4 tailrec function default arguments were evaluated
right-to-left instead of left-to-right. This is controlled
by a compile-time flag. This change adds support for the
right-to-left evaluation order when that flag is not set.

compiler/testData/codegen/box/diagnostics/functions/tailRecursion/defaultArgsWithSideEffectsOld.kt

@@ -1,7 +1,5 @@
 // !LANGUAGE: -ProperComputationOrderOfTailrecDefaultParameters
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
-// IGNORE_BACKEND: JVM_IR
 
 var counter = 0
 fun calc(counter: Int) = if (counter % 2 == 0) "K" else "O"