Optimize more redundant kotlin/jvm/internal/Refs

The number of initializations of the `value` field before the live range
begins does not really matter so long as we insert a write of a default
value to the local if there were none.

compiler/testData/codegen/bytecodeText/localInitializationLVT/boxing.kt

@@ -1,6 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
-// TODO KT-36648 Captured variables not optimized in JVM_IR
-
 fun test(): java.lang.Integer {
     val c: java.lang.Integer
     run {
@@ -10,4 +7,9 @@ fun test(): java.lang.Integer {
 }
 
 // 2 ASTORE 0
-// 1 LOCALVARIABLE c Ljava/lang/Integer; L1 L.* 0
+
+// JVM_TEMPLATES
+// 1 LOCALVARIABLE c Ljava/lang/Integer;
+
+// JVM_IR_TEMPLATES
+// 1 LOCALVARIABLE c Ljava/lang/Object;