Initializer default values in 'tailrec' method in proper order

#KT-31540 Fixed

compiler/testData/codegen/box/diagnostics/functions/tailRecursion/defaultArgsWithSideEffects.kt

@@ -1,5 +1,5 @@
+// !LANGUAGE: +ProperComputationOrderOfTailrecDefaultParameters
 // DONT_RUN_GENERATED_CODE: JS
-// IGNORE_BACKEND: JVM
 
 var counter = 0
 fun inc() = counter++

compiler/testData/codegen/box/diagnostics/functions/tailRecursion/defaultArgsWithSideEffects2.kt

@@ -1,3 +1,5 @@
+// !LANGUAGE: +ProperComputationOrderOfTailrecDefaultParameters
+// Flag above doesn't matter cause 1 default value is passed explicitly in tail recursion call
 // DONT_RUN_GENERATED_CODE: JS
 
 var counter = 0

compiler/testData/codegen/box/diagnostics/functions/tailRecursion/defaultArgsWithSideEffectsOld.kt

@@ -0,0 +1,17 @@
+// !LANGUAGE: -ProperComputationOrderOfTailrecDefaultParameters
+// TARGET_BACKEND: JVM
+// IGNORE_BACKEND: JVM_IR
+
+var counter = 0
+fun calc(counter: Int) = if (counter % 2 == 0) "K" else "O"
+
+<!TAILREC_WITH_DEFAULTS!>tailrec fun test(x: Int, y: String = calc(counter++), z: String = calc(counter++)): String<!> {
+    if (x > 0)
+        return y + z
+
+    return test(x + 1)
+}
+
+fun box(): String {
+    return test(0)
+}

compiler/testData/codegen/box/diagnostics/functions/tailRecursion/defaultArgsWithSideEffectsOld.txt

@@ -0,0 +1,6 @@
+package
+
+public var counter: kotlin.Int
+public fun box(): kotlin.String
+public fun calc(/*0*/ counter: kotlin.Int): kotlin.String
+public tailrec fun test(/*0*/ x: kotlin.Int, /*1*/ y: kotlin.String = ..., /*2*/ z: kotlin.String = ...): kotlin.String