[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/ir.inline/src/org/jetbrains/kotlin/ir/inline/FunctionInlining.kt

@@ -855,6 +855,9 @@ class FunctionInlining(
                 symbol.owner.type = value
             }
 
+        override var attributeOwnerId: IrAttributeContainer = this
+        override var originalBeforeInline: IrAttributeContainer? = null
+
         override fun <R, D> accept(visitor: IrElementVisitor<R, D>, data: D) =
             visitor.visitGetValue(this, data)