[backport] fixes #23748; do not skip materializing temporaries for proc arguments (#23769)

fixes #23748

tests/destructor/t23748.nim

@@ -0,0 +1,31 @@
+discard """
+  matrix: "--gc:refc; --gc:arc"
+  output: '''
+hello 42
+hello 42
+len = 2
+'''
+"""
+
+# bug #23748
+
+type
+  O = ref object
+    s: string
+    cb: seq[proc()]
+
+proc push1(o: O, i: int) =
+  let o = o
+  echo o.s, " ", i
+  o.cb.add(proc() = echo o.s, " ", i)
+
+proc push2(o: O, i: int) =
+  let o = o
+  echo o.s, " ", i
+  proc p() = echo o.s, " ", i
+  o.cb.add(p)
+
+let o = O(s: "hello", cb: @[])
+o.push1(42)
+o.push2(42)
+echo "len = ", o.cb.len