fix: default export module transformation for vitest spy

[konpeki622]

Description

closes #8566 .

Additional context

For the test result you can refer to this one: vitest-dev/vitest#1475

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What is the purpose of this pull request?

• Bug fix
• New Feature
• Documentation update
• Other

Before submitting the PR, please make sure you do the following

• Read the Contributing Guidelines.
• Read the Pull Request Guidelines and follow the Commit Convention.
• Check that there isn't already a PR that solves the problem the same way to avoid creating a duplicate.
• Provide a description in this PR that addresses what the PR is solving, or reference the issue that it solves (e.g. fixes #123).
• Ideally, include relevant tests that fail without this PR but pass with it.

[patak-dev]

(ignore the MacOS fail, I'm sending another PR to skip this test for darwin until we figure out why it is failing there)