If you always have at least one default value than you can implement such functionality as:
WITH TestData AS
(
SELECT 0 AS ID, 'always default' AS Name, 1 AS IsDefaultValue
UNION ALL
SELECT 1 AS ID, 'test1' AS Name, 0 AS IsDefaultValue
UNION ALL
SELECT 2 AS ID, 'test2' AS Name, 1 AS IsDefaultValue
UNION ALL
SELECT 3 AS ID, 'test3' AS Name, 0 AS IsDefaultValue
UNION ALL
SELECT 4 AS ID, 'test4' AS Name, 1 AS IsDefaultValue
)
SELECT ID,
Name,
IsDefaultValue,
CASE
WHEN IsDefaultValue = 0
THEN ID
-- return id of always default value
ELSE 0
END AS DefaultID
FROM TestData
Then in SSRS side you should add available value as ID and default as DefaultID.
But we can't have in set of default values some value which isn't presented in set of available values (that's why we use "always default value"), in this case default selection won't work and you should call SP twice.