[IR] Push default values from base to implementation classes

The default value of those properties is a detail that should be handled
 by implementation or builder layer.

 This change will also simplify auto-generating and reasoning about
 generated implementation classes, and allow for potential further
 enhancements like intercepting all mutations.

^KT-65773 In Progress

compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/coroutines/StateMachineBuilder.kt

@@ -15,6 +15,7 @@ import org.jetbrains.kotlin.ir.IrStatement
 import org.jetbrains.kotlin.ir.UNDEFINED_OFFSET
 import org.jetbrains.kotlin.ir.backend.js.JsCommonBackendContext
 import org.jetbrains.kotlin.ir.backend.js.ir.JsIrBuilder
+import org.jetbrains.kotlin.ir.declarations.IrAttributeContainer
 import org.jetbrains.kotlin.ir.declarations.IrSimpleFunction
 import org.jetbrains.kotlin.ir.declarations.IrVariable
 import org.jetbrains.kotlin.ir.expressions.*
@@ -52,6 +53,9 @@ class IrDispatchPoint(val target: SuspendState) : IrExpression() {
         set(value) {
             target.entryBlock.type = value
         }
+    
+    override var attributeOwnerId: IrAttributeContainer = this
+    override var originalBeforeInline: IrAttributeContainer? = null
 
     override fun <R, D> accept(visitor: IrElementVisitor<R, D>, data: D) = visitor.visitExpression(this, data)
 }