Assigning values to bytes causes an ABICoder v1 decoding exception.

## Description

Assigning a value to a bytes variable using assembly results in an abnormal return value.

## Environment

- Compiler version: 0.8.28
- Target EVM version (as per compiler settings): None
- Framework/IDE (e.g. Truffle or Remix): Remix
- EVM execution environment / backend / blockchain client: None
- Operating system: None

## Steps to Reproduce
By commenting out **pragma abicoder v1;**, you manually enable or disable ABICoder v1.

```solidity
// pragma abicoder v1;
contract Combined {
function complexFunction() public pure returns (bytes memory, uint, bytes20[] memory, uint) {
(bytes memory a, uint b, bytes20[] memory c, uint d) = simplifiedFunction();
// manipulate memory outputs
assembly {
let ptr := mload(0x40)
a := ptr
}
// optional loop and manipulation
for (uint i = 0; i < c.length; i++) {
if (i == 2) {
continue;
}
c[i] = bytes20(uint160(c[i]) ^ 0xFFFF);
}
return (a, b, c, d);
}
function simplifiedFunction() internal pure returns (bytes memory a, uint b, bytes20[] memory c, uint d) {
a = "ESCAPE\\SEQUENCE\\TEST";
b = type(uint).max;
c = new bytes20[](4);
c[0] = bytes20(uint160(1234));
c[3] = bytes20(uint160(6789));
d = 0x1234;
}
}
```
### Not use ABICoder v1
```
{
"0": "bytes: 0x0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000080",
"1": "uint256: 115792089237316195423570985008687907853269984665640564039457584007913129639935",
"2": "bytes20[]: 0x000000000000000000000000000000000000fb2d,0x000000000000000000000000000000000000ffff,0x0000000000000000000000000000000000000000,0x000000000000000000000000000000000000e57a",
"3": "uint256: 4660"
}
```
### use ABICoder v1
```
{
"0": "bytes: 0xffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000012340000000000000000000000000000000000000000000000000000000000000080",
"1": "uint256: 115792089237316195423570985008687907853269984665640564039457584007913129639935",
"2": "bytes20[]: 0x000000000000000000000000000000000000fb2d,0x000000000000000000000000000000000000ffff,0x0000000000000000000000000000000000000000,0x000000000000000000000000000000000000e57a",
"3": "uint256: 4660"
}
```
The result of the first return value is abnormal. Why do fff and 1234 appear?

Compile and run the supplied Combined contract with and without `pragma abicoder v1;` using Solidity 0.8.28, then compare the first returned bytes value with the reported outputs. Trace how the compiler handles the assembly assignment to `a` and ABI encoding of the return tuple; done means explaining the divergent encoding and adding a regression test if a compiler defect is confirmed.

Written by the indexing model from the issue text.