Assuming your file has at least one other field (e.g. "notes"
), you could use the following expression as your default value and enable 'Apply default value on update' without it overriding other value selections.
if("notes" is not null,
coalesce("values",'u'),
coalesce("values",'u'))
The reference to another field is required in order for the GUI to show the default value in the dropdown box at form open.
However, the visual (even with an enforced non-null constraint) is misleading, as even if it looks like u
(default value) has been selected, no value will be saved until you make some kind of update to the feature as demonstrated below.

So you have two options:
(a) Require the user to update the form with a 'check' field and make that field have an enforced non-null constraint (unfortunately, in QGIS 3.34.3 this seems to not work for checkbox widgets, which are the only one-click update widget), to force an update and save the default value, or
(b) Assign the default value into the field using Field Calculator and rely on users (or other custom constraints) to visually check that this is the appropriate value before moving on