[turbopack] Treat `Object.defineProperty(exports, …, { value: … })` as side-effect free (#96273)
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 <benjamin.woodruff@vercel.com>