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.

js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/es6/semantics/IrJsCodegenBoxES6TestGenerated.java

@@ -9362,6 +9362,11 @@ public class IrJsCodegenBoxES6TestGenerated extends AbstractIrJsCodegenBoxES6Tes
             runTest("compiler/testData/codegen/box/defaultArguments/useNextParamInLambda.kt");
         }
 
+        @TestMetadata("useNextParamInLambdaTailrec.kt")
+        public void testUseNextParamInLambdaTailrec() throws Exception {
+            runTest("compiler/testData/codegen/box/defaultArguments/useNextParamInLambdaTailrec.kt");
+        }
+
         @TestMetadata("useThisInLambda.kt")
         public void testUseThisInLambda() throws Exception {
             runTest("compiler/testData/codegen/box/defaultArguments/useThisInLambda.kt");

js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/ir/semantics/IrJsCodegenBoxTestGenerated.java

@@ -8768,6 +8768,11 @@ public class IrJsCodegenBoxTestGenerated extends AbstractIrJsCodegenBoxTest {
             runTest("compiler/testData/codegen/box/defaultArguments/useNextParamInLambda.kt");
         }
 
+        @TestMetadata("useNextParamInLambdaTailrec.kt")
+        public void testUseNextParamInLambdaTailrec() throws Exception {
+            runTest("compiler/testData/codegen/box/defaultArguments/useNextParamInLambdaTailrec.kt");
+        }
+
         @TestMetadata("useThisInLambda.kt")
         public void testUseThisInLambda() throws Exception {
             runTest("compiler/testData/codegen/box/defaultArguments/useThisInLambda.kt");

js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/semantics/JsCodegenBoxTestGenerated.java

@@ -8733,6 +8733,11 @@ public class JsCodegenBoxTestGenerated extends AbstractJsCodegenBoxTest {
             runTest("compiler/testData/codegen/box/defaultArguments/useNextParamInLambda.kt");
         }
 
+        @TestMetadata("useNextParamInLambdaTailrec.kt")
+        public void testUseNextParamInLambdaTailrec() throws Exception {
+            runTest("compiler/testData/codegen/box/defaultArguments/useNextParamInLambdaTailrec.kt");
+        }
+
         @TestMetadata("useThisInLambda.kt")
         public void testUseThisInLambda() throws Exception {
             runTest("compiler/testData/codegen/box/defaultArguments/useThisInLambda.kt");

js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/wasm/semantics/IrCodegenBoxWasmTestGenerated.java

@@ -4914,6 +4914,11 @@ public class IrCodegenBoxWasmTestGenerated extends AbstractIrCodegenBoxWasmTest
             runTest("compiler/testData/codegen/box/defaultArguments/useNextParamInLambda.kt");
         }
 
+        @TestMetadata("useNextParamInLambdaTailrec.kt")
+        public void testUseNextParamInLambdaTailrec() throws Exception {
+            runTest("compiler/testData/codegen/box/defaultArguments/useNextParamInLambdaTailrec.kt");
+        }
+
         @TestMetadata("useThisInLambda.kt")
         public void testUseThisInLambda() throws Exception {
             runTest("compiler/testData/codegen/box/defaultArguments/useThisInLambda.kt");