Doesn't work on the MUI commonjs modules #365
                
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I'm currently investigating an issue on
@mui/material+styled-components+next(mui/material-ui#29742). It turns that in the Next.js server bundle, thestyledcalls are not correctly being identified bybabel-plugin-styled-components. The server bundle uses the commonjs version of@mui/material. This PR adds a failing test case for that format.edit: 🤔 The new test doesn't seem to run in CI for some reason