fix: babel usage with next/image (#61835)
### Why
The `process/browser` lib was imported and being transformed, but
`process.browser = true` turns to `true = true` that causes the
compilation error, we need to exclude them from certain compilation
layers
### What
- Fixes https://github.com/vercel/next.js/issues/61116
Closes NEXT-2410
Closes NEXT-2328
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Co-authored-by: Jiachi Liu <inbox@huozhi.im>
