In JS, when you assign `module.exports = exports` and the entire module is
wrapped in an IIFE, the resulting `export=` symbol, after following
aliases, is the module itself. This results in trying to merge the
file's exports with itself inside `getCommonJsExportEquals`, since it
thinks that it has found new exports, possibly in an object literal,
that need to be merged with the file's exports.
For example:
```js
(function() {
exports.a = 1
module.exports = exports
})()
```