[K/N] Refactor default argument lowering to avoid boxing

Current inline classes API is not compatible between different backends.
So implementing common function required for this optimization
was not possible in Native backend.

So, common default arguments lowering was refactored to make bigger
piece of code replaceable in backends.

^KT-57860

kotlin-native/backend.native/tests/build.gradle

@@ -6487,6 +6487,10 @@ fileCheckTest("filecheck_intrinsics") {
     annotatedSource = project.file('filecheck/intrinsics.kt')
 }
 
+fileCheckTest("filecheck_default_parameters_dont_box") {
+    annotatedSource = project.file('filecheck/default_parameters_dont_box.kt')
+}
+
 task kt53119_side_effect(type: KonanLocalTest) {
     useGoldenData = true
     source = "codegen/stringConcatenationTypeNarrowing/kt53119_side_effect.kt"

kotlin-native/backend.native/tests/filecheck/default_parameters_dont_box.kt

@@ -0,0 +1,36 @@
+/*
+ * Copyright 2010-2023 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+value class A(val i: Int)
+value class B(val a: A)
+value class C(val s: String)
+
+fun defaultInt(a: Int = 1, aa: Int = 1) = a
+fun defaultA(a: A = A(1), aa: A = A(1)) = a.i
+fun defaultB(b: B = B(A(1)), bb: B = B(A(1))) = b.a.i
+fun defaultC(c: C = C("1"), cc: C = C("1")) = c.s
+
+// CHECK-LABEL: "kfun:#main(){}"
+fun main(){
+    // CHECK-LABEL: entry
+    // CHECK-NOT: <Int-box>
+    // CHECK-NOT: <A-box>
+    // CHECK-NOT: <B-box>
+    // CHECK-NOT: <C-box>
+
+    defaultInt()
+    defaultA()
+    defaultB()
+    defaultC()
+    defaultInt(1)
+    defaultA(A(1))
+    defaultB(B(A(1)))
+    defaultC(C("1"))
+    defaultInt(1, 1)
+    defaultA(A(1), A(1))
+    defaultB(B(A(1)), B(A(1)))
+    defaultC(C("1"), C("1"))
+    // CHECK-LABEL: epilogue
+}