JVM_IR: optimize delegation by property references

E.g. a statement like

    var x by ::y

is semantically equivalent to

    var x
      get() = y
      set(value) { y = value }

and thus does not need a full property reference object, or even a field
if the receiver is not bound.

 #KT-39054 Fixed
 #KT-47102 Fixed

compiler/testData/codegen/box/delegatedProperty/delegateToAnother.kt

@@ -1,4 +1,3 @@
-// WITH_REFLECT
 // WITH_RUNTIME
 class C(val x: String)