feat: pass exclude from tsconfig to swc compiler

[fjodor-rybakov]

PR Checklist

Please check if your PR fulfills the following requirements:

• The commit message follows our guidelines: https://github.com/nestjs/nest/blob/master/CONTRIBUTING.md
• Tests for the changes have been added (for bug fixes / features)
• Docs have been added / updated (for bug fixes / features)

PR Type

What kind of change does this PR introduce?

[ ] Bugfix
[X] Feature
[ ] Code style update (formatting, local variables)
[ ] Refactoring (no functional changes, no api changes)
[ ] Build related changes
[ ] CI related changes
[ ] Other... Please describe:

What is the current behavior?

Issue Number: #2976

What is the new behavior?

Pass exclude from tsconfig to --ignore flag
https://swc.rs/docs/usage/cli#--ignore

Does this PR introduce a breaking change?

[ ] Yes
[X] No

Other information

[enduity]

I created an alternative implementation in #3276