feat(vite): support `build.transpile` as function

[jmorel88]

🔗 Linked issue

#7016

❓ Type of change

• [ ] 📖 Documentation (updates to the documentation or readme)
• [ ] 🐞 Bug fix (a non-breaking change that fixes an issue)
• [ ] 👌 Enhancement (improving an existing functionality like performance)
• [x] ✨ New feature (a non-breaking change that adds functionality)
• [ ] ⚠️ Breaking change (fix or feature that would cause existing functionality to change)

📚 Description

Resolves #7016 - When building Nuxt with Vite, build.transpile will now except functions. This will allow users to transpile modules through Vite's pipeline.

Additional notes

• I've added isClient, isServer, and isDev to the ctx. Although for now this is only used with Vite's SSR property.
• I left out isLegacy and isModern because it seems irrelevant when using Vite. Is this correct?

📝 Checklist

• [x] I have linked an issue or discussion.
• [ ] I have updated the documentation accordingly.

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[FarhanShares]

@pi0 @jmorel88 can we have this merged please? It's really needed in some cases.

Some libraries / modules works on dev server without transpilation & doesn't work on production build and vice versa. For example https://github.com/aspida/aspida (their @aspida/axios package).