IR: keep capture sets the same when copying objects for tailrec funs

tailrec f(x: () -> T = { y }, y: T = ...) = f()

-- at the call we know that in `x` the observed value of `y` is `null`,
but the constructor should still have a single parameter.

compiler/testData/codegen/box/defaultArguments/useNextParamInLambdaTailrec.kt

@@ -0,0 +1,9 @@
+// IGNORE_BACKEND: JVM
+// IGNORE_BACKEND_FIR: JVM_IR
+tailrec fun foo(x: () -> String? = { y }, y: String = "fail"): String? {
+    if (y == "start")
+        return foo()
+    return x()
+}
+
+fun box() = foo(y = "start") ?: "OK"