[JVM_IR] Move variables out of IrInlinedFunctionBlock on MFVC lowering

Variables in `IrInlinedFunctionBlock` declared before the composite
blocks with arguments evaluation may lead to error on codegen while
processing `IrInlinedFunctionBlock`.

^KT-58779: Fixed

compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmMultiFieldValueClassLowering.kt

@@ -1423,6 +1423,13 @@ private fun findNearestBlocksForVariables(variables: Set<IrVariable>, body: Bloc
         }
 
         override fun visitBlock(expression: IrBlock) {
+            // This is a workaround.
+            // We process IrInlinedFunctionBlock on codegen in a special way by processing composite blocks with arguments evaluation first.
+            // Thus, we don't want IrInlinedFunctionBlock to contain variable declarations before this composite blocks.
+            // That is why we move variable declarations from IrInlinedFunctionBlock to the outer block.
+            if (expression is IrInlinedFunctionBlock) {
+                return super.visitBlock(expression)
+            }
             currentStackElement()?.let { childrenBlocks.getOrPut(it) { mutableListOf() }.add(Block(expression)) }
             stack.add(Block(expression))
             super.visitBlock(expression)

compiler/testData/codegen/box/valueClasses/functionReferences.kt

@@ -2,7 +2,6 @@
 // WITH_STDLIB
 // WITH_COROUTINES
 // TARGET_BACKEND: JVM_IR
-// IGNORE_INLINER: IR
 // LANGUAGE: +ValueClasses
 // FIR_IDENTICAL