Verify canary release

• I verified that the issue exists in the latest Next.js canary release

Provide environment information

Operating System:
      Platform: darwin
      Arch: arm64
      Version: Darwin Kernel Version 22.5.0: Mon Apr 24 20:52:24 PDT 2023; root:xnu-8796.121.2~5/RELEASE_ARM64_T6000
    Binaries:
      Node: 16.16.0
      npm: 8.11.0
      Yarn: 1.22.15
      pnpm: 6.11.0
    Relevant Packages:
      next: 13.4.9
      eslint-config-next: 13.4.5
      react: 18.2.0
      react-dom: 18.2.0
      typescript: 5.1.3
    Next.js Config:
      output: N/A

Which area(s) of Next.js are affected? (leave empty if unsure)

No response

Link to the code that reproduces this issue or a replay of the bug

https://github.com/coder-xiaotian/layzy-cut

To Reproduce

I used my custom swc plugin use-client in the lazy-cut project, When executing "pnpm analyze," it was found that all components of @mui/material are being bundled, but removing the "use-client" plugin resolves this issue.

Describe the Bug

With "use-client" enabled:

Without "use-client":

Expected Behavior

I sought help from the SWC community, and they mentioned that this appears to be a bug in Next.js.

Which browser are you using? (if relevant)

Chrome 114.0.5735.198

How are you deploying your application? (if relevant)

No response