code: function findAliasesForExports(nodes) {
    const result = new Set(['exports']);
    nodes.forEach((node) => {
      if (node.type !== 'VariableDeclaration') {
        return;
      }
      node.declarations.forEach(({ id, init }) => {
        if (!init) {
          return;
        }
        if (init.type !== 'Identifier') {
          return;
        }
        if (init.name !== 'exports') {
          return;
        }
        // We have something like
        // var foo = exports;
        result.add(id.name);
      });
    });
    return result;
  }
docs: This function will find variable declarations where `exports` is redefined as
  something else. E.g.
  
  const moduleName = exports;