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Treat code like this:
```
Object.defineProperty(exports, '__esModule', { value: true });
exports.foo = 1;
```
As side-effect free. This is an extension of the work on
https://github.com/vercel/next.js/pull/94293 and will allow
https://github.com/vercel/next.js/pull/95718 to drop more dead requires.
---------
Co-authored-by: Benjamin Woodruff <[email protected]>