[V3] MUI Icons Not Treeshaking During Build

[nrayburn-tech]

Describe the bug

When building an app that imports from @mui/icons-material the final bundle is not tree shaken as expected with V3. V2 works as expected.

import Home from '@mui/icons-material/Home'; is tree shaken.
import { Home } from '@mui/icons-material'; is not tree shaken.

1. Open the repro link.
2. Run npm run build.
3. Note the build size.
4. Modify the import to be import Home from '@mui/icons-material/Home'; instead.
5. Run npm run build.
6. Note the build size.
7. Compare the build sizes from each build and see a significant difference.

Reproduction

https://stackblitz.com/edit/vitejs-vite-fwmm5t?file=src%2FApp.tsx&terminal=dev

System Info

System:
  OS: Linux 5.0 undefined
  CPU: (4) x64 Intel(R) Core(TM) i9-9880H CPU @ 2.30GHz
  Memory: 0 Bytes / 0 Bytes
  Shell: 1.0 - /bin/jsh
Binaries:
  Node: 16.14.2 - /usr/local/bin/node
  Yarn: 1.22.10 - /bin/yarn
  npm: 7.17.0 - /bin/npm
npmPackages:
  @vitejs/plugin-react: ^2.0.0-beta.0 => 2.0.0-beta.0 
  vite: ^3.0.0-beta.6 => 3.0.0-beta.6

Used Package Manager

npm

Logs

No response

Validations

• Follow our Code of Conduct
• Read the Contributing Guidelines.
• Read the docs.
• Check that there isn't already an issue that reports the same bug to avoid creating a duplicate.
• Make sure this is a Vite issue and not a framework-specific issue. For example, if it's a Vue SFC related bug, it should likely be reported to vuejs/core instead.
• Check that this is a concrete bug. For Q&A open a GitHub Discussion or join our Discord Chat Server.
• The provided reproduction is a minimal reproducible example of the bug.

[nrayburn-tech]

#8942 might be related, but there aren't many details there.
I also found some issues with a sideEffects property that might have some impact, but I am not sure if they are relevant or not here.

[sapphi-red]

I think this is same with #8464. Closing to keep a single discussion going.