feat(ir): consider to support deferred arguments for value rules

[kszucs]

@kszucs The first approach I took was to try to integrate it into the value rule, I couldn't figure out a way to do it. Rules are "eager" in their validation, will construct operations with deferred instances. I think we'd ultimately have to add support for operations to hold deferred objects and that just doesn't seem worth the churn given the limited number of APIs that are functions.

Originally posted by @cpcloud in https://github.com/ibis-project/ibis/issues/4377#issuecomment-1221317661