[Wasm] Update testData after adding K2 and new test infra support.

- Actualize muted K2 tests
- Actualize muted K1 tests with module systems because legacy Wasm test
  infra had no respect for "// MODULE: ..." test directives

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

@@ -1,6 +1,6 @@
 // LANGUAGE: -ProhibitIllegalValueParameterUsageInDefaultArguments
 // IGNORE_BACKEND: JVM
-// IGNORE_BACKEND_K2: JVM_IR, JS_IR, NATIVE
+// IGNORE_BACKEND_K2: JVM_IR, JS_IR, NATIVE, WASM
 // 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")