fix(next-custom-transforms): never place generated imports before directives (#98717)
## Summary
**What?** Fixes the error reported for a module that has a top-level
`"use client"` directive and an inline `"use server"` function
directive, e.g. `<form action={async () => { "use server" }} />` in a
client page.
**Why?** Under Turbopack this reported a bogus error — `The "use client"
directive must be placed before other expressions` — even though the
directive was already at the top of the file. The actual mistake (an
inline server action inside a Client Component) was never surfaced.
**How?** On Turbopack's RSC layer the server actions transform runs
*before* the React Server Components assert. When it hoists an inline
action it prepended its generated imports (`registerServerReference`,
action encryption, cache runtime) at index 0 of the module — *above* the
`"use client"` directive, which the transform does not consume. The RSC
assert then saw an import before the directive and reported it as
misplaced.
Co-authored-by: vercel-fleet-prod[bot] <318278635+vercel-fleet-prod[bot]@users.noreply.github.com>