[K/N] KFC-446: K2 platform: Native alpha

Merge-request: KT-MR-7905
Merged-by: Vladimir Sukharev <Vladimir.Sukharev@jetbrains.com>

compiler/testData/codegen/box/defaultArguments/useNextParamInLambdaTailrec.kt

@@ -1,5 +1,5 @@
 // IGNORE_BACKEND: JVM
-// IGNORE_BACKEND_K2: JVM_IR, JS_IR
+// IGNORE_BACKEND_K2: JVM_IR, JS_IR, NATIVE
 // FIR status: don't support legacy feature. UNINITIALIZED_PARAMETER y. See KT-49800
 tailrec fun foo(x: () -> String? = { y }, y: String = "fail"): String? {
     if (y == "start")