fix(es/resolver): Ignore VarDecl with declare: true

[kdy1]

Description:

declare const MY_MAGIC_VARIABLE: string is not a variable declaration.

Related issue:

• declare const handled like const during analysis in Turbopack vercel/next.js#72576

[changeset-bot]

⚠️ No Changeset found

Latest commit: 9c9c181

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[codspeed-hq]

CodSpeed Performance Report

Merging #9734 will not alter performance

_{Comparing kdy1:fix-const-declare (9c9c181) with main (92faf5b)}

Summary

✅ 194 untouched benchmarks