According to https://tc39.es/ecma262/#sec-InnerModuleLinking
step 10 and https://tc39.es/ecma262/#sec-source-text-module-record-initialize-environment
step 8-25, variables must be declared in Link. And according
to https://tc39.es/ecma262/#sec-module-namespace-exotic-objects-get-p-receiver,
accessing the exported variable with the hole value should
throw uninitialized error.

Bug: v8:12729
Change-Id: I6fd2fcc580f7bafca986448b37adb8ba8f077929
Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/3552281Reviewed-by: Leszek Swirski <leszeks@chromium.org>
Commit-Queue: Leszek Swirski <leszeks@chromium.org>
Cr-Commit-Position: refs/heads/main@{#79637}