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This is a common format for transpilers to produce CJS code from ESM,
eg. this output:
```javascript
"use strict";
Object.defineProperty(exports, "__esModule", { value: true });
var x = { color: 'red' };
```
from
https://www.typescript-training.com/course/intermediate-v2/05-modules/.
This PR extends the work done in
https://github.com/vercel/next.js/pull/95716 to support this syntax.