[IR] Move assert in IrSetValueImpl to factory function

#KT-65773 In Progress

compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/expressions/impl/IrSetValueImpl.kt

@@ -25,12 +25,6 @@ class IrSetValueImpl internal constructor(
 ) : IrSetValue() {
     override var attributeOwnerId: IrAttributeContainer = this
     override var originalBeforeInline: IrAttributeContainer? = null
-
-    init {
-        if (symbol.isBound) {
-            assert(symbol.owner.isAssignable) { "Only assignable IrValues can be set" }
-        }
-    }
 }
 
 fun IrSetValueImpl(
@@ -40,7 +34,11 @@ fun IrSetValueImpl(
     symbol: IrValueSymbol,
     value: IrExpression,
     origin: IrStatementOrigin?,
-) = IrSetValueImpl(
+): IrSetValueImpl {
+    if (symbol.isBound) {
+        assert(symbol.owner.isAssignable) { "Only assignable IrValues can be set" }
+    }
+    return IrSetValueImpl(
         constructorIndicator = null,
         startOffset = startOffset,
         endOffset = endOffset,
@@ -49,3 +47,4 @@ fun IrSetValueImpl(
         value = value,
         origin = origin,
     )
+}