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

[kdy1]

Description:

declare const MY_MAGIC_VARIABLE: string is not a variable declaration.

Related issue:

• https://github.com/vercel/next.js/issues/72576

[changeset-bot[bot]]

⚠️ No Changeset found

Latest commit: 9c9c1817e8e32cb3a9d8563e66a1eb43b24fc90e

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[codspeed-hq[bot]]

CodSpeed Performance Report

Merging #9734 will not alter performance

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

Summary

✅ 194 untouched benchmarks