fix: exclude CJS files with file loader (#11889)

Created by: gdethier

This PR fixes #11889. The change has been tested against the code example provided in the issue:

1. Download the code example
2. Install dependencies
3. Eject
4. Apply the config change described in this PR
5. Run the app and see that it works as expected.

Without the change, one would get this instead:

packages/react-scripts/config/webpack.config.js

@@ -594,7 +594,12 @@ module.exports = function (webpackEnv) {
               // its runtime that would otherwise be processed through "file" loader.
               // Also exclude `html` and `json` extensions so they get processed
               // by webpacks internal loaders.
-              exclude: [/^$/, /\.(js|mjs|jsx|ts|tsx)$/, /\.html$/, /\.json$/],
+              exclude: [
+                /^$/,
+                /\.(js|mjs|jsx|ts|tsx|cjs)$/,
+                /\.html$/,
+                /\.json$/,
+              ],
               type: 'asset/resource',
             },
             // ** STOP ** Are you adding a new loader?