Add test

test/function/samples/respect-reexporter-side-effects/_config.js

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+module.exports = {
+	// solo: true,
+	description: 'respect side-effects in reexporting modules even if moduleSideEffects are off',
+	options: {
+		treeshake: {
+			moduleSideEffects: false
+		}
+	}
+};

test/function/samples/respect-reexporter-side-effects/foo.js

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+export const foo = {};

test/function/samples/respect-reexporter-side-effects/main.js

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+import { foo as fooIndirect } from './reexporter-indirect.js';
+import { foo as fooDirect } from './reexporter-direct';
+import { foo as fooIndirectIgnored } from './reexporter-indirect-ignored';
+
+assert.deepStrictEqual(fooIndirect, { indirect: 'modified' });
+assert.deepStrictEqual(fooDirect, { indirect: 'modified' });

test/function/samples/respect-reexporter-side-effects/reexporter-direct.js

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+import { foo } from './foo.js';
+foo.direct = 'should not be modified';
+export { foo } from './foo.js';

test/function/samples/respect-reexporter-side-effects/reexporter-indirect-ignored.js

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+import { foo } from './foo.js';
+foo.indirectIgnored = 'should not be modified';
+export { foo };

test/function/samples/respect-reexporter-side-effects/reexporter-indirect.js

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+import { foo } from './foo.js';
+foo.indirect = 'modified';
+export { foo };