[FIR2IR] Treat delegated functions as fake-overrides

Delegated callables in FIR are session-dependant (as fake-overrides),
  so it's incorrect to use their FIR as a key for declaration storage.
  Pair of original function and owner lookup tag should be used instead

^KT-62671 Fixed

compiler/tests-gen/org/jetbrains/kotlin/codegen/LightAnalysisModeTestGenerated.java

@@ -29532,6 +29532,11 @@ public class LightAnalysisModeTestGenerated extends AbstractLightAnalysisModeTes
                     runTest("compiler/testData/codegen/box/multiplatform/k2/defaultArguments/annotations.kt");
                 }
 
+                @TestMetadata("defaultArgumentInDelegatedFunction.kt")
+                public void testDefaultArgumentInDelegatedFunction() throws Exception {
+                    runTest("compiler/testData/codegen/box/multiplatform/k2/defaultArguments/defaultArgumentInDelegatedFunction.kt");
+                }
+
                 @TestMetadata("expectPropertyAsDefaultArgument.kt")
                 public void testExpectPropertyAsDefaultArgument() throws Exception {
                     runTest("compiler/testData/codegen/box/multiplatform/k2/defaultArguments/expectPropertyAsDefaultArgument.kt");