chore: restore options to opt-in for server-side transpilation (#55010)

### 🧐 What's in there?

As discussed with @huozhi, it's restoring code from #52393 which I forgot to restore in #54891.
It is unlikely to make a difference, but we'll set globalWindow based on the desired test environment. This will not make any difference for most people.

### 🧪 How to test?

Once you've rebuilt your local version of Next, `pnpm testheadless jest/rsc` 

Co-authored-by: Jiachi Liu <4800338+huozhi@users.noreply.github.com>

jest.config.js

@@ -5,13 +5,7 @@ const createJestConfig = nextJest()
 // Any custom config you want to pass to Jest
 /** @type {import('jest').Config} */
 const customJestConfig = {
-  testMatch: [
-    '**/*.test.js',
-    '**/*.test.ts',
-    '**/*.test.tsx',
-    '**/jest/**/*.test.jsx',
-    '**/jest/**/*.test.tsx',
-  ],
+  testMatch: ['**/*.test.js', '**/*.test.ts', '**/*.test.jsx', '**/*.test.tsx'],
   setupFilesAfterEnv: ['<rootDir>/jest-setup-after-env.ts'],
   verbose: true,
   rootDir: 'test',

packages/next/src/build/swc/jest-transformer.ts

@@ -84,6 +84,9 @@ const createTransformer: TransformerCreator<
     const jestConfig = getJestConfig(jestOptions)
 
     const swcTransformOpts = getJestSWCOptions({
+      isServer:
+        jestConfig.testEnvironment === 'node' ||
+        jestConfig.testEnvironment.includes('jest-environment-node'),
       filename,
       jsConfig: inputOptions?.jsConfig,
       resolvedBaseUrl: inputOptions?.resolvedBaseUrl,

packages/next/src/build/swc/options.ts

@@ -237,6 +237,7 @@ function getEmotionOptions(
 }
 
 export function getJestSWCOptions({
+  isServer,
   filename,
   esm,
   modularizeImports,
@@ -247,6 +248,7 @@ export function getJestSWCOptions({
   pagesDir,
   hasServerComponents,
 }: {
+  isServer: boolean
   filename: string
   esm: boolean
   modularizeImports?: NextConfig['modularizeImports']
@@ -262,13 +264,15 @@ export function getJestSWCOptions({
     jest: true,
     development: false,
     hasReactRefresh: false,
-    globalWindow: true,
+    globalWindow: !isServer,
     modularizeImports,
     swcPlugins,
     compilerOptions,
     jsConfig,
     hasServerComponents,
     resolvedBaseUrl,
+    // Don't apply server layer transformations for Jest
+    isServerLayer: false,
   })
 
   const isNextDist = nextDistPath.test(filename)