feat(phase33): mir_call.hako Stages 2-4 complete - 全段階実装完了 🎉

Stage 2: CallEmitBox拡張 (+12 lines)
- make_mir_call_closure(params, captures, me_capture, dst)
- make_mir_call_value(func_vid, arg_ids, dst)

Stage 3: mir_call.hako簡略化 (208→164 lines, -21.2%)
- CallEmitBox完全活用により手動JSON生成を削除
- 74.4%削減達成 (Python 641→Hakorune 164 lines)

Stage 4: Smoke Tests追加 (+102 lines)
- closure_simple.hako: Closure callee typeテスト
- value_simple.hako: Value callee typeテスト

Phase 33 Final Achievement:
✅ 10/10 instructions 完全実装 (100%)
  - Phase v0: const, binop, compare, ret (4/4)
  - Phase v1: branch, jump, copy (3/3)
  - Phase v2-A: phi (1/1)
  - Phase v2-B: loopform (1/1)
  - Phase v2-C: mir_call (1/1) ← NEW!

Test Coverage:
- Unit tests: 288 lines (6 tests, all callee types)
- Smoke tests: 147 lines (3 tests)
- Total: 435 lines test coverage

🚀 Python → Hakorune Script 移行 100% 完了！

lang/src/compiler/emit/common/call_emit_box.hako

@@ -41,6 +41,19 @@ static box CallEmitBox {
     return {op: "mir_call", dst: dst, callee: callee, args: arg_ids}
   }
 
+  make_mir_call_closure(params, captures, me_capture, dst) {
+    local callee = {type: "Closure", params: params, captures: captures}
+    if me_capture != null {
+      callee.me_capture = me_capture
+    }
+    return {op: "mir_call", dst: dst, callee: callee, args: []}
+  }
+
+  make_mir_call_value(func_vid, arg_ids, dst) {
+    local callee = {type: "Value", value: func_vid}
+    return {op: "mir_call", dst: dst, callee: callee, args: arg_ids}
+  }
+
   _canonical_module_name(name, arity) {
     if name == null { return "" }
     if name.indexOf("/") >= 0 { return name }