See crrev.com/c/3277878 for context.

We should only transform extenral to internal function references when
passing a function value to a function-typed global or table. For their
externref counterparts, we should preserve the reference unchanged.

Bug: v8:11510, chromium:1273705
Change-Id: Ic1719c4d31e175f3a37ced6e4e4dfcd61a19ae57
Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/3302790
Commit-Queue: Manos Koukoutos <manoskouk@chromium.org>
Reviewed-by: Jakob Kummerow <jkummerow@chromium.org>
Cr-Commit-Position: refs/heads/main@{#78108}