feat(turbopack): Implement module walking for side effect optimization (#71241)
### What?
Implement side effect optimization without creating a new `ModulePart`. This PR is `partial` because this PR does not handle the exclusion of a non-existent module perfectly. #72947 will do it.
### Why?
https://github.com/vercel/next.js/pull/70336#issuecomment-2370439872