JVM_IR KT-46189 lower tailrec functions after local declarations

compiler/testData/codegen/box/defaultArguments/kt36853_fibonacci.kt

@@ -0,0 +1,47 @@
+// WITH_RUNTIME
+
+// IGNORE_BACKEND_FIR: JVM_IR
+//  java.lang.StackOverflowError
+//	at Nat$Companion$invoke$1.next(kt36853_fibonacci.kt:40) ...
+
+fun box(): String {
+    Nat<Int>(
+        nil = 0,
+        next = { this + 1 }
+    ).run {
+        val fib = fibonacci(10)
+        if (fib != 89)
+            return "Failed: $fib"
+    }
+
+    return "OK"
+}
+
+fun <T> Nat<T>.fibonacci(
+    n: T,
+    seed: Pair<T, T> = nil to one,
+    fib: (Pair<T, T>) -> Pair<T, T> = { (a, b) -> b to a + b },
+    i: T = nil,
+): T =
+    if (i == n) fib(seed).first
+    else fibonacci(n = n, seed = fib(seed), i = i.next())
+
+
+tailrec fun <T> Nat<T>.plus(l: T, r: T, acc: T = l, i: T = nil): T =
+    if (i == r) acc else plus(l, r, acc.next(), i.next())
+
+interface Nat<T> {
+    val nil: T
+    val one: T get() = nil.next()
+
+    fun T.next(): T
+    operator fun T.plus(t: T) = plus(this, t)
+
+    companion object {
+        operator fun <T> invoke(nil: T, next: T.() -> T): Nat<T> =
+            object: Nat<T> {
+                override val nil: T = nil
+                override fun T.next(): T = next()
+            }
+    }
+}

compiler/testData/codegen/box/defaultArguments/kt46189.kt

@@ -0,0 +1,16 @@
+// IGNORE_BACKEND: WASM
+// IGNORE_BACKEND: JS_IR
+
+class C
+
+fun box(): String =
+    C().foo("O")
+
+tailrec fun C.foo(
+    x: String,
+    f: (String) -> String = { bar(it) }
+): String =
+    if (x.length < 2) foo(f(x)) else x
+
+fun C.bar(s: String): String =
+    s + "K"