Scripting, IR: fix capturing of implicit receiver

#KT-55068 fixed

compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ScriptLowering.kt

@@ -442,18 +442,22 @@ private class ScriptToClassTransformer(
             transformAnnotations(data)
             typeRemapper.withinScope(this) {
                 val newDispatchReceiverParameter = dispatchReceiverParameter?.transform(data)
+                val isInScriptConstructor = this@transformFunctionChildren is IrConstructor && parent == irScript
                 val dataForChildren =
                     when {
                         newDispatchReceiverParameter == null -> data
+
                         newDispatchReceiverParameter.type == scriptClassReceiver.type ->
-                            ScriptToClassTransformerContext(newDispatchReceiverParameter.symbol, null, null, this is IrConstructor)
+                            ScriptToClassTransformerContext(newDispatchReceiverParameter.symbol, null, null, isInScriptConstructor)
+
                         newDispatchReceiverParameter.type == data.valueParameterForFieldReceiver?.owner?.type ->
                             ScriptToClassTransformerContext(
                                 null,
                                 data.fieldForScriptThis,
                                 newDispatchReceiverParameter.symbol,
-                                this is IrConstructor
+                                isInScriptConstructor
                             )
+
                         else -> data
                     }
                 dispatchReceiverParameter = newDispatchReceiverParameter

compiler/testData/codegen/customScript/captureImplicitReceiverInDefaultValue.kts

@@ -0,0 +1,11 @@
+// IGNORE_BACKEND: JS, JS_IR, JS_IR_ES6, NATIVE, WASM, JVM_OLD
+// KOTLIN_SCRIPT_DEFINITION: org.jetbrains.kotlin.codegen.TestScriptWithReceivers
+
+// receiver: abracadabra
+// expected: rv=cadabra
+
+// KT-55068
+
+class User(var property: String = drop(4))
+
+val rv = User().property