vitest: `vite` SSR module error when importing isomorphic library within `globalSetup` file

Describe the bug

I was trying out this feature and came across this peculiar issue. I am using an isomorphic library supabase-js. When I import it in a file that is sourced by globalSetup, it throws following error.

21:38:19 [vite] Error when evaluating SSR module /node_modules/@supabase/supabase-js/dist/main/index.js:
ReferenceError: exports is not defined
    at eval (/node_modules/@supabase/supabase-js/dist/main/index.js:17:23)
    at instantiateModule (/home/projects/node-3cxxqh/node_modules/vite/dist/node/chunks/dep-76613303.js:60094:15)
21:38:19 [vite] Error when evaluating SSR module ./test/globalSetup.ts:
ReferenceError: exports is not defined
    at eval (/node_modules/@supabase/supabase-js/dist/main/index.js:17:23)
    at instantiateModule (/home/projects/node-3cxxqh/node_modules/vite/dist/node/chunks/dep-76613303.js:60094:15)
(node:6) UnhandledPromiseRejectionWarning: ReferenceError: exports is not defined
    at eval (/node_modules/@supabase/supabase-js/dist/main/index.js:17:23)
    at instantiateModule (/home/projects/node-3cxxqh/node_modules/vite/dist/node/chunks/dep-76613303.js:60094:15)

When I import the same in a normal test file it works fine.

Reproduction

Here’s the playground where the error is reproduced.

System Info

System:
    OS: macOS 12.1
    CPU: (4) x64 Intel(R) Core(TM) i5-6267U CPU @ 2.90GHz
    Memory: 75.13 MB / 16.00 GB
    Shell: 3.3.1 - /usr/local/bin/fish
  Binaries:
    Node: 16.13.1 - /var/folders/n0/qyzlydqj6cv8qt68qd6dbprh0000gn/T/fnm_multishells/47821_1641998710149/bin/node
    npm: 8.1.2 - /var/folders/n0/qyzlydqj6cv8qt68qd6dbprh0000gn/T/fnm_multishells/47821_1641998710149/bin/npm
  Browsers:
    Chrome: 97.0.4692.71
    Chrome Canary: 99.0.4826.0
    Edge: 96.0.1054.43
    Firefox: 95.0.2
    Safari: 15.2

Used Package Manager

pnpm

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