JVM: optimize temporary kotlin.jvm.internal.Refs as well

i.e. remove the condition that there must be an LVT entry. Such
temporary `Ref`s can be created, for example, by the JVM_IR backend
if a lambda inlined at an IR level (e.g. argument to `assert`/`Array`)
is the target of a non-local return from a function inlined at bytecode
level (e.g. `run`):

    IntArray(n) { i ->
        intOrNull?.let { return@IntArray it }
        someInt
    }

->

    val `tmp$0` = IntArray(n)
    for (i in 0 until `tmp$0`.size) {
        var `tmp$1`: Int
        do {
            intOrNull?.let {
                `tmp$1` = it // causes `tmp$1` to become an IntRef
                break
            }
            `tmp$1` = someInt
        } while (false)
        `tmp$0`[i] = `tmp$1`
    }

compiler/fir/analysis-tests/tests-gen/org/jetbrains/kotlin/test/runners/codegen/FirBytecodeTextTestGenerated.java

@@ -974,6 +974,12 @@ public class FirBytecodeTextTestGenerated extends AbstractFirBytecodeTextTest {
             runTest("compiler/testData/codegen/bytecodeText/capturedVarsOptimization/capturedVarsOfSize2.kt");
         }
 
+        @Test
+        @TestMetadata("returnValueOfArrayConstructor.kt")
+        public void testReturnValueOfArrayConstructor() throws Exception {
+            runTest("compiler/testData/codegen/bytecodeText/capturedVarsOptimization/returnValueOfArrayConstructor.kt");
+        }
+
         @Test
         @TestMetadata("sharedSlotsWithCapturedVars.kt")
         public void testSharedSlotsWithCapturedVars() throws Exception {