JVM_IR KT-45103 optimize direct invoke for lambdas and callable refs

compiler/testData/codegen/box/topLevelPrivate/syntheticAccessorInMultiFile.kt

@@ -5,12 +5,12 @@
 @file:kotlin.jvm.JvmName("TestKt")
 package test
 
+fun <T> eval(fn: () -> T) = fn()
+
 private val prop = "O"
 
 private fun test() = "K"
 
 fun box(): String {
-    return {
-        prop + test()
-    }()
+    return eval { prop + test() }
 }