Kapt: remove old JVM backend test data (2/2)

In this commit, .ir.txt expectation test data files for the JVM IR
backend are renamed to .txt. This is done as two separate commits so
that Git would recognize that these files were logically moved, not that
the contents of the original .txt files were changed.

 #KT-64680

plugins/kapt3/kapt3-compiler/testData/kotlinRunner/DefaultParameterValues.it.txt

@@ -0,0 +1,38 @@
+package error;
+
+public final class NonExistentClass {
+}
+
+////////////////////
+
+package test;
+
+@Anno()
+@kotlin.Metadata()
+public final class User {
+    @org.jetbrains.annotations.NotNull()
+    private final java.lang.String name = "John";
+
+    public User(@org.jetbrains.annotations.NotNull()
+    java.lang.String name, int age) {
+        super();
+    }
+
+    @org.jetbrains.annotations.NotNull()
+    public final java.lang.String getName() {
+        return null;
+    }
+
+    public User() {
+        super();
+    }
+}
+
+////////////////////
+
+package test;
+
+@java.lang.annotation.Retention(value = java.lang.annotation.RetentionPolicy.RUNTIME)
+@kotlin.Metadata()
+public abstract @interface Anno {
+}