JVM_IR KT-36853 patch parents after tailrecPhase

compiler/testData/codegen/box/defaultArguments/kt36853a.kt

@@ -0,0 +1,10 @@
+// IGNORE_BACKEND: JS_IR
+
+tailrec fun tailrecDefault(fake: Int, fn: () -> String = { "OK" }): String {
+    return if (fake == 0)
+        tailrecDefault(1)
+    else
+        fn()
+}
+
+fun box(): String = tailrecDefault(0)