IR-based Codegen fails to compile at version of 0.8.13

## Description

When I try to reproduce this bug [DataLocationChangeInInternalOverride](https://soliditylang.org/blog/2022/05/17/data-location-inheritance-bug/) I find that IR-based Codegen fails to compile at version of 0.8.13.
## Environment

- Compiler version: 0.8.13
- Target EVM version (as per compiler settings): No restrictions
- Framework/IDE (e.g. Truffle or Remix): Command-line
- EVM execution environment / backend / blockchain client: None
- Operating system: Linux

## Steps to Reproduce
```solidity
abstract contract I {
// The base contract uses "calldata"
function f(uint[] calldata x) virtual internal;
}
contract C is I {
// The derived contract uses "memory" and the compiler
// does not complain - this is the bug in the compiler.
function f(uint[] memory x) override internal {
// If you use `x`, it will access memory
// even if `D.g` passed us a calldata pointer.
// This leads to the wrong data being accessed.
}
}
abstract contract D is I {
function g(uint[] calldata x) external {
// Since D only "knows" `I`, the signature of `f`
// uses calldata, while the virtual lookup ends
// up with `C.f`, which uses memory. This results
// in the calldata pointer `x` being passed and
// interpreted as a memory pointer.
f(x);
}
}
contract X is C, D { }
```
```
solc-0813 test.sol --via-ir
```

Start by running `solc-0813 test.sol --via-ir` with the Solidity snippet in the issue and inspect the failure. Trace the IR-based compiler path for internal overrides with differing calldata and memory locations, then add a regression case showing that the example compiles correctly and preserves the intended data access semantics.

Written by the indexing model from the issue text.