chore(compiler): Refactor exports handling [LNG-289]

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Description

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Proposed Changes

[List the specific changes and additions introduced by this pull request.]

Implementation Details

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Checklist

• [ ] Corresponding issue has been created and linked in PR title.
• [ ] Proposed changes are covered by tests.
• [ ] Documentation has been updated to reflect the changes (if applicable).
• [ ] I have self-reviewed my code and ensured its quality.
• [ ] I have added/updated necessary comments to aid understanding.

Reviewer Checklist

• [ ] Tests have been reviewed and are sufficient to validate the changes.
• [ ] Documentation has been reviewed and is up to date.
• [ ] Any questions or concerns have been addressed.

[linear[bot]]

LNG-289 Refactor exports handling on inlining stage