It's difficult to understand the need for such an indirection.
Anyway, the current implementation of the s argument type is that, if s is the first argument, the value assigned to #1 in case no * comes along is \BooleanFalse, \BooleanTrue if there is a *.
Then the current implementation of \IfBooleanTF{#1}{True}{False} chooses the true or false branch according on whether #1 is \BooleanTrue or \BooleanFalse. Next you might want to know that currently \BooleanTrue and \BooleanFalse are \chardef tokens, so they're not expandable.
But the user/programmer should not rely on this. In future releases this might change; not likely to happen, but, hey! Who knows?
Besides, I can't see any advantage whatsoever in \IfBooleanTF{\ies@FirstStar} over \IfBooleanTF{#1}. To the contrary, I see several disadvantages, for instance that you need grouping to avoid timing expansions or macro clobbering.
Why doesn't your \def work? Because \ies@FirstStar is not the same as \BooleanTrue or \BooleanFalse: it is a macro expanding to either of them (and expl3 uses \ifx for the check, not \if which wouldn't work, so no expansion is performed). If you use, as suggested, \let instead of \def, the code seems to work, but it might stop to with a future release of expl3. On the contrary, \IfBooleanTF{#1} is guaranteed to work forever.
\IfBooleanTF{#1}? This seems like an XY-question; can you please give a better example that justifies the approach? – egreg Oct 01 '21 at 12:04#1into a variable is not completely unreasonable, especially if you are going to program something where the value of this variable might change along the way. In most non-TeX languages, it is, after all, quite common to use many auxiliary local variables in function definitions. – Gaussler Oct 01 '21 at 12:09def myfunction(lastname,firstname)and suddently decide that it should bedef myfunction(firstname,lastname), I have a single line to change. In LaTeX, I have all the code of the function to update. And don't you agree thatlastnameis waaay clearer that#1later in the code? – tobiasBora Oct 01 '21 at 12:24;-)– Gaussler Oct 01 '21 at 12:56