[IR BE] Remap references in default arg value in inner class constructor

Make sure that there is no reference into zombie declarations.

 - fix KT-40771
 - add test

compiler/tests/org/jetbrains/kotlin/codegen/BlackBoxCodegenTestGenerated.java

@@ -16450,6 +16450,11 @@ public class BlackBoxCodegenTestGenerated extends AbstractBlackBoxCodegenTest {
             runTest("compiler/testData/codegen/box/innerNested/innerSimple.kt");
         }
 
+        @TestMetadata("innerWithDefaultArgument.kt")
+        public void testInnerWithDefaultArgument() throws Exception {
+            runTest("compiler/testData/codegen/box/innerNested/innerWithDefaultArgument.kt");
+        }
+
         @TestMetadata("kt3132.kt")
         public void testKt3132() throws Exception {
             runTest("compiler/testData/codegen/box/innerNested/kt3132.kt");