Yup, the backend IR is shared between JVM, JS (beta) and Native. The new frontend IR, I realize on second thought, will come later[1] with the K2 compiler frontend.
The old Kotlin/JS compiler is definitely closer than the new one to what might be called transpiler.
[1] https://blog.jetbrains.com/kotlin/2021/10/the-road-to-the-k2...
I guess... "Compilation of Kotlin, then emittance of JS"?
Because I believe this uses the shared "FIR" IR that the JVM/Native backends use right?
This is why the whole argument/topic is so subjective/pedantic haha.