Incorrect code coverage when calling from mock.

[desout]

Describe the bug

During testing, I found an issue where if you use an exported function inside mocks and it is triggered by mocks, the function's name will not be covered, but the body of the function will be. Logically, since this function has been called, it should be covered as well.

Input code

import {TestClass} from './main'
import dependency from "./dependency";
let eventMap = {};
jest.mock('./dependency', () => {
  return {
    default: {
      on: jest.fn((eventNames, handler) => {
        eventNames.split(' ').forEach(eventName => {
          eventMap[eventName] = handler;
        });
      }),
      fire: jest.fn((eventName, data = {}, target = undefined) => {
        if (eventMap[eventName]) {
          eventMap[eventName]({
            detail: {
              ...data,
              ts: data.ts || Date.now(),
            },
            target,
          });
        }
      })
    },
    __esModule: true,
  };
});

test('runDependency()',() => {
  const testClass = new TestClass();

  testClass.triggerEvent();

  expect(dependency.fire).toHaveBeenCalledTimes(1)
});

Config

{
  "$schema": "https://swc.rs/schema.json",
  "jsc": {
    "target": "es2022",
    "loose": true,
    "parser": {
      "syntax": "ecmascript",
      "dynamicImport": true
    }
  },
  "module": {
    "type": "commonjs"
  }
}

Playground link (or link to the minimal reproduction)

https://github.com/desout/jest-swc-coverage-issue

SWC Info output

Operating System:
    Platform: darwin
    Arch: arm64
    Machine Type: arm64
    Version: Darwin Kernel Version 24.1.0: Fri Aug 16 19:18:30 PDT 2024; root:xnu-11215.40.42~4/RELEASE_ARM64_T6000
    CPU: (8 cores)
        Models: Apple M1 Pro

Binaries:
    Node: 20.13.1
    npm: 10.5.2
    Yarn: 1.22.19
    pnpm: 9.1.3

Relevant Packages:
    @swc/core: 1.7.14
    @swc/helpers: N/A
    @swc/types: 0.1.12
    

SWC Config:
    output: N/A
    .swcrc path: N/A

Next.js info:
    output: N/A

Expected behavior

export function should be covered

Actual behavior

Version

1.7.14

Additional context

No response