fix(ivy): in ngcc, handle inline exports in commonjs code (#32129)

One of the compiler's tasks is to enumerate the exports of a given ES
module. This can happen for example to resolve `foo.bar` where `foo` is a
namespace import:

```typescript
import * as foo from './foo';

@NgModule({
  directives: [foo.DIRECTIVES],
})
```

In this case, the compiler must enumerate the exports of `foo.ts` in order
to evaluate the expression `foo.DIRECTIVES`.

When this operation occurs under ngcc, it must deal with the different
module formats and types of exports that occur. In commonjs code, a problem
arises when certain exports are downleveled.

```typescript
export const DIRECTIVES = [
  FooDir,
  BarDir,
];
```

can be downleveled to:

```javascript
exports.DIRECTIVES = [
  FooDir,
  BarDir,
```

Previously, ngtsc and ngcc expected that any export would have an associated
`ts.Declaration` node. `export class`, `export function`, etc. all retain
`ts.Declaration`s even when downleveled. But the `export const` construct
above does not. Therefore, ngcc would not detect `DIRECTIVES` as an export
of `foo.ts`, and the evaluation of `foo.DIRECTIVES` would therefore fail.

To solve this problem, the core concept of an exported `Declaration`
according to the `ReflectionHost` API is split into a `ConcreteDeclaration`
which has a `ts.Declaration`, and an `InlineDeclaration` which instead has
a `ts.Expression`. Differentiating between these allows ngcc to return an
`InlineDeclaration` for `DIRECTIVES` and correctly keep track of this
export.

PR Close #32129

packages/compiler-cli/ngcc/src/analysis/module_with_providers_analyzer.ts

@@ -9,7 +9,7 @@ import * as ts from 'typescript';
 
 import {ReferencesRegistry} from '../../../src/ngtsc/annotations';
 import {Reference} from '../../../src/ngtsc/imports';
-import {ClassDeclaration, Declaration} from '../../../src/ngtsc/reflection';
+import {ClassDeclaration, ConcreteDeclaration} from '../../../src/ngtsc/reflection';
 import {ModuleWithProvidersFunction, NgccReflectionHost} from '../host/ngcc_host';
 import {hasNameIdentifier, isDefined} from '../utils';
 
@@ -23,7 +23,7 @@ export interface ModuleWithProvidersInfo {
   /**
    * The NgModule class declaration (in the .d.ts file) to add as a type parameter.
    */
-  ngModule: Declaration<ClassDeclaration>;
+  ngModule: ConcreteDeclaration<ClassDeclaration>;
 }
 
 export type ModuleWithProvidersAnalyses = Map<ts.SourceFile, ModuleWithProvidersInfo[]>;