[JVM_IR] Fix line number information for try-catch.

In particular, the current line numbers could lead to stepping
into the catch handler even when the code in the try did not
throw an exception.

This was caused by the code materializing the final value having
the catch line number. This patch delays the materialization
until the line number of the usage has been emitted.

compiler/testData/debug/stepping/tryCatchFinally.kt

@@ -37,10 +37,6 @@ fun box() {
     foo()
 }
 
-// IGNORE_BACKEND: JVM_IR
-// The JVM_IR backend goes back to line 17 after line 18. It has the
-// sequence 17, 18, 17 which doesn't make sense.
-
 // LINENUMBERS
 // test.kt:33 box
 // test.kt:4 foo