lang/kotlin: Update 2.3.0 => 2.4.10

The only consumer in ports tree games/lwjgl3 require version 2.4.x.

Changelogs:
https://github.com/JetBrains/kotlin/releases/tag/v2.3.10
https://github.com/JetBrains/kotlin/releases/tag/v2.3.20
https://github.com/JetBrains/kotlin/releases/tag/v2.3.21
https://github.com/JetBrains/kotlin/releases/tag/v2.4.0
https://github.com/JetBrains/kotlin/releases/tag/v2.4.10

While here improve port:

• Replace PORTVERSION with DISTVERSION.
• Replace RM in post-extract with EXTRACT_BEFORE_ARGS.
• Remove unnecessary MKDIR.
• Replace "LN -sf" with RLN.

PR: 296877
Approved by: Michael Zhilin <mizhka@FreeBSD.org> (maintainer, timeout 2 weeks)
Sponsored by: UNIS Labs